A premier commercial property in the heart of Midtown Manhattan, offering unparalleled convenience and flexibility. Located right above the Times Square Subway Station, this property provides direct access to the 1, 2, 3, N, R, Q, W, A, C, E, 7, and S trains, ensuring effortless commutes for your team and clients. It’s also within walking distance of Penn Station, Port Authority, and Grand Central, placing it at the epicenter of New York City’s transportation network. Each full-floor space is thoughtfully designed, with abundant natural light, modern finishes, private amenities, and direct elevator access. Whether you’re seeking a move-in-ready space or a customizable layout, this building offers premium solutions tailored to your needs. Positioned in one of NYC’s most vibrant neighborhoods, 202 W 40th St delivers the perfect combination of accessibility, style, and functionality.