Kassin Sabbagh Realty (KSR) has been exclusively retained to represent the property at 100-200 Westinghouse Circle in Horseheads, NY. This mission-critical industrial facility is positioned with 1,800 feet of direct frontage along I-86. Encompassing approximately 860,000 square feet, the building features significant industrial space, which is currently 86.8% occupied. The facility is anchored by Southern Tier Logistics and investment-grade Eaton Corporation, both of which recently executed seven-year lease renewals, while approximately 13% of the space remains vacant. The property offers a compelling value-add opportunity, with in place rents averaging $4.56 PSF, representing a 28% discount to the $6.30 PSF market rate. It sits on a 59.09-acre lot that includes two develop able parcels of 1.5 and 7.5 acres, allowing for future expansion, industrial outdoor storage, or disposition. With a current cap rate of 9.15% and a Year 1 NOI of $3,127,282, the asset presents strong potential for both stable income generation and near-term NOI growth. Strategically located in the Elmira/Corning submarket, the property enjoys exceptional regional connectivity and access to a robust labor base. It is conveniently situated directly off I-86 and Route 14, offering seamless logistical access to Buffalo, Rochester, Syracuse, and New York City. Additionally, the facility's central position within the Northeast corridor provides reach to over 6.7 million consumers within a three-hour drive and 22 million consumers within a four-hour drive, providing further distribution convenience. With its prime location, stable institutional tenancy, and future development potential, 100-200 Westinghouse Circle represents a compelling investment opportunity in one of the Southerns Tier's most strategic industrial corridors.