The premises at 28 Water Street are located in Lower Manhattan’s Financial District between Broad Street and Coenties Slip. The offering includes a ground-floor retail or restaurant space and an ancillary basement area. The unit has existing mechanical systems in place for food service use, including gas and refrigeration equipment. The surrounding blocks are characterized by office towers, hotels, and numerous dining establishments that generate substantial foot traffic. The site is situated near multiple subway stations and regional transit connections, offering strong daytime and commuter patterns for food and beverage businesses.