Two men who worked for the Combined Insurance Company of America fell to their deaths last Saturday.
Daniel Howarth-Hynes and Graeme Lynch, both 22 and from Manchester, fell 100ft from a hotel window.
The two men were with friends at the Renaissance Hotel in Manchester city centre prior to the accident.
A spokeswoman for Greater Manchester Police said: “The two men fell through an open window situated on the eighth floor.”
Their bodies were found on the roof of a nearby building at around 6.30am on Saturday.
The spokeswoman added detectives had concluded their inquiries after interviewing witnesses and no arrests had been made.
Sue Bertlin, the insurance company's human resources director, said staff had been shocked by the tragedy and offered her condolences to the families of its two young employees.
