The cafeteria is described as follows: "The cafeteria lay underground. It was a large room with walls of white tile that glittered in the reflections of electric lights and looked like silver brocade. It had a high ceiling, sparkling counters of glass and chromium, a sense of space and light."
This description is in sharp contrast to the most expensive barroom in New York, from /SectioN131, that was atop a skyskraper but made to look like a cellar. The contrast gives the chapter title - The Top and the Bottom - it's irony.
/EddieWillers /MysteryWorker /DagnyTaggart: Mentioned. /McNamara: Mentioned. /RichardHalley: Mentioned.