The cofferdam method is generally applied in the construction of underwater pier foundation in bridge engineering, and the pouring of bottom sealing concrete is one of the important links in the construction of the cofferdam. The bottom sealing concrete can prevent water seepage and balance the main body of the cofferdam, and its structural size and construction quality have a great influence on the above functions. Under the condition of large water level difference, it is difficult to determine the reasonable thickness of the bottom sealing concrete. There are few related studies in this field, and there is a lack of systematic summary of calculation theory. This work theoretically deduces the approximate solution of ultimate bending moment and ultimate stress of the bottom sealing concrete, introduces two different calculation methods, systematically summarizes the calculation methods of three kinds of ultimate stress, analyzes the calculation methods of ultimate bonding force, and uses ANSYS finite element software to simulate a specific bottom sealing concrete model, and compares it with the theoretical calculation results. The maximum stress obtained by the approximate solution is closer to the actual monitoring data than the traditional method, and the calculation method of the bonding force can be used to make a rough estimate.