Opportunity in the heart of Midtown Manhattan, offering mixed-use zoning that accommodates both commercial and residential applications. This flexibility opens the door for investors and developers to reposition the asset as a premier redevelopment project or maintain its current configuration for income-producing purposes. The seller is also open to a partial interest transfer, creating an attractive entry point for strategic partnerships. Surrounded by world-class amenities, the property sits steps from iconic landmarks such as the Empire State Building and Bryant Park, with Times Square and Madison Square Garden just minutes away. The neighborhood boasts an unparalleled concentration of luxury hotels, fine dining establishments, and vibrant retail corridors along Fifth Avenue and Herald Square. This dynamic environment attracts a diverse demographic of professionals, tourists, and residents, supported by a daytime population in the hundreds of thousands and strong purchasing power. Transportation access is exceptional, with Penn Station, Grand Central Terminal, and multiple subway lines within walking distance, ensuring seamless connectivity across the city and beyond. The area’s robust infrastructure and high foot traffic make this location ideal for redevelopment into boutique residential units, mixed-use retail, or a flagship commercial presence. This offering combines zoning versatility, prime Midtown positioning, and proximity to cultural and business hubs, making it a compelling acquisition for investors seeking long-term value in one of the most competitive real estate markets in the world.