Well, here is my $0.02 on the topic. Figure out what you want the finished height of the floor to be and excavate as needed. Lot of work. 5 gallon buckets of dirt out of a basement is not fun, I know from experience. 6 mil plastic on the dirt, and up the edges a few inches, using caulk to seal, and hold the plastic up on the wall. 2x6 treated boards fastened to the sides of the concrete as ledger boards. I would use construction adhesive, and tapcons. 2x6 joists to span across and installed with joist hangers. top with 3/4 T&G exterior grade plywood. Won't need footings, but this assumes that there is concrete on all four sides of your hole. Michael
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