360 Park Avenue South presents a premier opportunity to lease a fully built, turnkey restaurant space at the prominent corner of Park Avenue South and East 26th Street. Currently operating as Massara and formerly home to Time & Tide, this ground-floor space features a high-end build-out with 15-foot ceilings, expansive windows, and exceptional frontage on both Park Avenue South and 26th Street. The space supports immediate restaurant or café use and can expand to up to 13,000 square feet with adjacent availability. Positioned within a premier modern office tower, the offering combines luxury finishes, strong visibility, and built-in foot traffic, creating an ideal opportunity for operators seeking a flagship presence in a highly coveted Manhattan corridor. 360 Park Avenue South benefits from a central New York City location, just one block from Madison Square Park and equidistant between major transportation hubs, including Grand Central Terminal and Penn Station. This connectivity ensures seamless access for commuters, residents, and visitors. The surrounding Flatiron and NoMad districts offer a dense mix of office workers, residents, and tourists, supported by a population of 670,000 within a 2-mile radius and annual consumer spending exceeding $11 billion. Nearby retailers and dining destinations such as Bank of America, Hillstone, Upland, Mark’s Off Madison, and CAVA further reinforce the area as a premier dining and retail destination. 360 Park Avenue South stands at the intersection of innovation, lifestyle, and growth within one of Manhattan’s most dynamic neighborhoods. The building has undergone extensive renovations, including a reimagined ground floor, a new lobby entrance on 26th Street, a garden-level amenity center with conferencing and lounge space, and a rooftop deck with bar service that enhances the hospitality experience. Tenants such as Grammarly and Optiver, along with neighboring office anchors like New York Life, contribute to a steady and affluent daytime population. 360 Park Avenue South is an exceptional opportunity to establish a standout restaurant concept in a thriving, high-traffic market.