823 Mateo Street presents an opportunity to acquire a vacant industrial property in Los Angeles’ Arts District, one of the most active urban industrial and creative business environments in Southern California. The property consists of a masonry industrial building with heavy industrial zoning (M3-1-RIO), allowing for a variety of manufacturing, industrial, and operational uses. The building includes office improvements, three restrooms, on-site parking, fenced and paved yard area, sprinkler protection, and multiple ground-level loading doors. Its location near Downtown Los Angeles provides access to a large regional workforce, major transportation corridors, and the area's established industrial and creative business ecosystem. The property is situated near the Warner Music Group corporate office and benefits from the continued redevelopment activity that has transformed the Arts District into a destination for industrial, creative, technology, and commercial users. The combination of functional industrial improvements, yard capability, and central Los Angeles positioning supports a range of owner-user and investment strategies. The property is currently vacant and available for immediate occupancy. Located within a designated Opportunity Zone, qualifying investments may be eligible for applicable Opportunity Zone tax benefits subject to investor qualifications and applicable regulations. The property's heavy industrial zoning, fenced yard, loading capability, and central infill location provide flexibility for a variety of industrial operations in a supply-constrained urban market.