"Step into Residence 43C, a meticulously designed convertible three-bedroom, three-bathroom home spanning 1,487 square feet at One Manhattan Square, Manhattan s premier waterfront residence. Perched on a high floor, this stunning corner unit boasts Southwest and Southeast exposures, offering breathtaking panoramic views of New York Harbor, the Manhattan and Brooklyn Bridges, and One World Trade Center. Originally a three-bedroom layout, it has been thoughtfully reconfigured as a spacious two-bedroom with an expanded dining area easily convertible back to three bedrooms if desired. Designed by the acclaimed Meyer Davis Studio, this home exudes sophistication with custom archways, bespoke built-ins, and floor-to-ceiling windows adorned with electric shades. The open-concept living and dining area flows seamlessly into a gourmet kitchen, featuring a premium Gaggenau and Miele appliance package, imported stone finishes, and sleek custom cabinetry. The primary suite offers a spa-like retreat with marble tile walls, radiant heated mosaic floors, and custom wood cabinetry. Wide-plank 5"" stained oak floors complete the refined aesthetic throughout. One Manhattan Square delivers an unparalleled resort-style living experience with over 100,000 square feet of world-class amenities, including indoor and outdoor swimming pools, a full-service spa, a state-of-the-art fitness center, a movie theater, game rooms, a business center, and white-glove concierge service. Residents also enjoy one acre of private gardens, an outdoor kitchen, pet-friendly services, and much more. Situated on the vibrant Lower East Side Waterfront, One Manhattan Square is just moments from the South Street Seaport, East River Esplanade, and Manhattan Bridge. Convenient access to subway lines F, M, J, Z, B, D, and 6 ensures effortless connectivity to the rest of the city. Don t miss this rare opportunity to own a luxury residence with one of the last available 20-year tax abatements in NYC a true gem in the heart of Manhattan."