Positioned along the South Tampa waterfront, MAA Breakwater presents a rare opportunity for a restaurant operator to establish a destination dining experience overlooking Tampa Bay. The offering consists of a waterfront parcel available for ground lease or reverse build-to-suit consideration, with approvals for a restaurant concept featuring indoor dining, outdoor gathering areas, rooftop activation potential, public boardwalk access, and direct adjacency to public boat slips. The site provides a highly visible waterfront setting designed to capitalize on both local patronage and destination-driven visitation. The opportunity is integrated within MAA Breakwater, a luxury multifamily community containing 495 onsite residential units and surrounded by substantial existing and planned residential development. More than 5,700 multifamily units are identified within the immediate area, creating a built-in customer base and supporting long-term consumer demand. Nearby waterfront destinations including Salt Shack on the Bay, Hula Bay Club, Bahia, and the Westshore Marina District further reinforce the area's appeal as an established dining and recreation corridor. Accessibility throughout the Tampa Bay region is enhanced by proximity to Gandy Boulevard, Westshore Boulevard, and the Selmon Expressway, with convenient connections to Downtown Tampa, Tampa International Airport, MacDill Air Force Base, Hyde Park, and St. Petersburg. The combination of waterfront visibility, marina-oriented activity, residential density, and regional connectivity creates a compelling setting for an operator seeking a flagship waterfront presence.