Welcome home to 135 W 52nd Street Penthouse Three, where sophistication meets warmth in the heart of Manhattan's world renowned Theater District. This exceptional three-bedroom, three-and-one-half bath Duplex Penthouse invites you into 2,910 square feet of luxurious living space flooded with natural light from quadruple exposures. Step inside to discover soaring ceilings, custom white back-painted glass cabinetry, and a carefully curated palette of design elements that exude elegance. The Dining/Living Room is bathed in sunlight from double exposures, while rift-sawn 5in-wide plank white oak flooring adds warmth and texture, extending seamlessly into the lavish Chef's Kitchen. Indulge in culinary delights surrounded by Molteni Italian walnut and custom white back-painted glass cabinetry, Calacatta Vision polished marble countertops, Watermark fixtures, and premier Miele appliances. A glass-wrapped, double-height Great Room awaits beyond, offering an inviting space for daily living and entertaining, with Southern and Western exposures providing breathtaking city skyline views. On the lower level, you'll find the second and third bedrooms, offering privacy and tranquility. Each bedroom is thoughtfully designed for comfort and style, creating the perfect retreat for family or guests. Relax and rejuvenate in the en-suite full bath featuring custom Watermark polished nickel shower fittings and Calacatta honed marble tile flooring. The Powder Room, expertly appointed with a custom walnut vanity and Calacatta Fab polished marble countertops, adds a touch of luxury to this level. Upstairs, the gracious Primary Suite awaits, boasting double exposures, two generous walk-in closets, and a convenient wet bar. The lavish master bath pampers with radiant heated Siberian White tile floors, custom recessed medicine cabinets with mirrors, a freestanding soaking tub, and a separate stall shower. Completing this exquisite residence is a Utility Closet with a Miele washer and dryer, ensuring convenience at your fingertips. Don't miss the opportunity to call this sun-drenched oasis your home a perfect blend of luxury, comfort, and style.