This generous 11.62-acre land parcel at the northwest corner of Winter Lake Road (SR-540) and Thornhill Road offers a commanding development platform for investors seeking a prominent presence within Winter Haven, FL. The tract delivers a clean slate with clear boundaries and immediate access to major thoroughfares, including close proximity to the Polk Parkway, which is currently undergoing expansion. The property is also adjacent to a RaceTrac, further supporting its visibility and commercial positioning. The prominent 715 ± FT frontage along State Road 540 possesses physical and logistical attributes highly favorable for future commercial land-use amendments or a comprehensive mixed-use commercial rezoning, subject to municipal approvals. Strong road exposure, a functional configuration, and existing site improvements further enhance circulation, build-to-suit potential, and long-term development flexibility. Current traffic volume along State Road 540 is approximately 35,000 vehicles per day, reflecting a strong historical baseline that is projected to expand dramatically with the Central Polk Parkway expansion. The tolled S.R. 570B interchange is currently under construction and targeting a 2027 opening. Dedicated utilities and site improvements allow for more efficient entitlement and construction timelines, positioning this property for residential, retail, or mixed-use development concepts that demand visibility and connectivity in an evolving market. Completed as-built surveys for the adjacent RaceTrac site (covering Potable Water, Fire Lines, Stormwater, and Sanitary Sewer) between late 2024 and mid-2025 are available, so a future developer can anticipate an expedited utility entitlement/tie-in timeline due to this proximal infrastructure. Location Description Northwest corner of Winter Lake Road and Thornhill Road in Winter Haven, Florida. Its position between Lakeland and Winter Haven provides strong connectivity across Polk County, supporting access to nearby residential, commercial, and employment centers. It enjoys key regional corridors, including US Highway 17, US Highway 92, and the Polk Parkway.