A July 5, 1983, OSHA Letter of Interpretation says, “There are no specific distance or location requirements for toilet facilities in 29 CFR 1910.141(c). An employer is, however, expected to use reasonable judgment in evaluating the proximity of sanitary facilities to employees. If an employer provides the required toilet facilities for all employees in the same building and provides unobstructed free access to them, it appears the intent of the standard would be met; however, one floor serving 20 floors does not appear reasonable or appropriate.”