8 7 4 ▁( its ▁first ▁mention ▁in ▁the ▁local ▁address ▁book ) ▁as ▁Geb r ü der ▁H elf mann , ▁Bau unter nehmer ▁by ▁the ▁Kel ster bach - born ▁brothers ▁Philipp ▁and ▁B alth as ar ▁H elf mann , ▁a ▁l umber ▁merchant ▁and ▁mechan ic ▁respectively , ▁in ▁Born heim ▁near ▁Frankfurt ▁am ▁Main . ▁While ▁B alth as ar ▁focused ▁on ▁the ▁completion ▁of ▁construction ▁contract s , ▁Philipp ▁developed ▁the ▁finan cing ▁side ▁of ▁the ▁business . ▁Their ▁first ▁major ▁contract ▁was ▁for ▁the ▁University ▁of ▁Gi essen ▁in ▁ 1 8 7 8 . ▁By ▁the ▁ 1 8 8 0 s ▁the ▁company ▁had ▁begun ▁to ▁produce ▁its ▁own ▁construction ▁materials ▁but ▁was ▁still ▁only ▁a ▁regional ▁player . ▁Short ly ▁after ▁the ▁death ▁of ▁B alth as ar , ▁Philipp ▁converted ▁the ▁company ▁into ▁a ▁joint ▁stock ▁corpor ation , ▁Akt ien gesellschaft ▁ ▁für ▁Hoch - ▁und ▁T ief baut en ▁(" Const ruction ▁and ▁Civil ▁Engineering ▁Corporation ", ▁though ▁literally ▁the ▁" Cor por ation ▁for ▁High ▁- ▁Hoch ▁and ▁Deep ▁- ▁T ief ▁Const ruction ▁- ▁B aut en ). ▁A ▁major ▁development ▁was ▁the ▁contract ▁for ▁the ▁sp a ▁project ▁in ▁Bad ▁Or b ▁in ▁ 1 8 9 9 , ▁with ▁the ▁corpor ation ▁not ▁simply ▁ere ct ing ▁buildings ▁but ▁also ▁to ▁provide ▁infrastr ucture ▁like ▁roads ▁and ▁gard ens , ▁to ▁ar range ▁the ▁fin ances ▁for ▁the ▁project , ▁and ▁to ▁maintain ▁some ▁respons ib