Never before seen - Penthouse 17 at 240 Park Avenue South is a glamorous and elegant home boasting striking views, unparalleled high-end designer finishes and a perfect layout. Able to impress the most discerning audience, this bespoke residence is truly an entertainer’s dream! Located in the heart of the Flatiron district and towering over Gramercy Park, the penthouse was painstakingly hand-crafted by B Five Studio in conjunction with Silver Rail Construction. Featuring Italian porcelain floors and custom hand-applied plaster walls with humidification and radiant in-floor and in-wall heat throughout. The residence is accessed through a keyed elevator landing with a private entrance gallery with large art walls and art lighting. The stunning great room features a gas fireplace with limestone surround and built-in state of the art audio and lighting controlled by Crestron. The living room includes a large dining area, dry bar, and views of Gramercy Park, the Chrysler and Empire State Buildings through a series of giant fenestrations and museum glass UV protected floor to ceiling windows. The Penthouse has a private elevator gallery, 12-foot custom mold ceilings, three bedrooms, three bathrooms, a powder room, living room, dining room, eat-in kitchen, pantry, laundry room, home office, and dedicated HVAC and AV rooms. The eat-in kitchen is equipped with electrically operated upper cabinets and stainless-steel base cabinets by Eggersmann, a German high-end maker. The large Caesarstone island offers a sink, plenty of storage space, and seating area. Appliances include a Wolf gas range with commercial external exhaust, Miele oven, speed-oven/convection, commercial dishwasher, residential dishwasher, steamer, and coffee/espresso maker. The kitchen also offers appliances from SubZero including a 48” refrigerator/freezer, and a stand-alone wine cooler. The master bedroom is flooded with sunlight and sunset views from the oversized floor-to-ceiling windows, and features two closets, an en-suite master bathroom with Olympic Gray marble walls, Dornbracht fixtures, double vanity, TV in mirror, deep soaking tub, separate double shower, and a master dressing room. The second bedroom also offers incredible views, ample closet space and an en-suite bathroom with glass stall shower and decorative tiled walls. The third bedroom boasts city views from its three windows and currently serves as a media room. All three of the bedrooms have an additional layer of acoustic material in the windows and Lutron electric solar blackout shades. Just off the third bedroom is a home office with space for multiple workstations and Panasonic commercial telephone system with three central office lines and direct line from lobby. The Penthouse has a laundry room which includes full-size LG washing machine and dryer with external exhaust, Crestron system with several dozen speakers including sub-woofers in every room, four Lutron Grafik Eye panels to control lighting in main rooms. The apartment also has its own 208 volt, 3-phase commercial power with direct ConEd meter, commercial grade WiFi with Time Warner and Verizon FIOS service. The HVAC system includes hydronic radiant heat that runs through the floors and walls (around each window) and is controlled by seven zones. The apartment creates its own heating and cooling with a variable refrigerant state of the art system. There are four air conditioning and forced air heat zones with a fifth zone of air conditioning for the electrical closet. Five-star amenities and a vibrant downtown location nestled between Gramercy, Union Square and Madison Square Park make 240 Park Avenue South the ultimate living experience. Amenities include 24-hour concierge and doorman, live in super, brand new 1,500 square foot fitness room, children's playroom, and basketball court.