NEWLY BUILT PRIME SOHO PENTHOUSE w/RARE 2-TIERED TERRACES DUPLEXED DESIGNER CONDO: Sun-Splashed Bi-Level Design-Forward Stunner Impeccably renovated, expertly designed, & sun-filled, this duplexed loft home offers a major differentiator. Crowned and enveloped by an impressive, private, 2-tiered, over-scaled roof garden that boasts big-sky Lower Manhattan vistas & views of landmark SOHO cast-iron architecture -- this Penthouse reigns supreme. Stylishly created with a mindful dedication to form & function, this one-of-a-kind condo stands quite separately from the pack. Elevating this rare home are its impressively scaled, dual private roof gardens with outdoor kitchen, a multitude of lounging areas, a dining logia, & inspiring views. Above are soaring ceilings, underfoot are grey satin-stained Hickory floors, & all around are light, style & beauty. Downstairs, the lofted living/dining/kitchen space is a dramatically scaled entertaining space. Anchored by a wall of five, overscaled, sunshiney East facing windows, the main floor accommodates a big, stretch-out life. Served by a custom Norbert Wangen designed BOFFI kitchen, this home boasts a massive dining island & backsplash capped by Italian white Macauba honed quartzite. The stainless steel appliances include a Gaggeneau two-door integrated refrigerator & freezer, convection oven, combination steam oven, glass front convection warming drawer, a fully integrated dishwasher, 5 burner gas cooktop, glass visor touch control integrated hood, a 2-zone Sub Zero wine storage & a uniquely practical design feature: A big, hidden, walk-in pantry tucked behind a floor-to-ceiling cabinet door graced with Brompton shelving & vented, jumbo Bosch washer/dryer. Two spacious guest bedroom suites are also on the main floor -- both crowned by Lutron operated blackout shade skylights. The first guest bedroom includes a custom-built workstation with drawers & wall mounted storage. The second bedroom includes Saint Germain designed wardrobes with integrated lighting & designer en-suite bathroom. A second bath is found off of the living area. All bathrooms include Salvatori lava-stone chiseled wall tiles & lava-stone sand-blasted floor tiles. Upstairs you are surrounded by the epic two-story private roof garden as well as the primary bedroom suite. The king-sized primary is designed with comfort & tranquility. With floor-to-ceiling, South & East facing windows that fully open for the ultimate al fresco experience, the primary suite is impressive. Served by an outfitted walk-in closet & a primary bath with a BOFFI vanity unit (in graphite oak and quartzite), a Claudio Silvestri illuminated mirror, a jumbo step-in rain shower, heated Salvatori marble floor tiles, & Salvatori Crema DOrcia wall tiles, this 5-star suite makes every day a holiday. The windows onto the duplexed outdoor garden are by Nanawall, an open glass wall system that can completely retract to allow direct access to the roof terrace for a fresh air lifestyle. With bi-level, custom-built IPE wooden planters & porcelain tiles, this outdoor space is built for entertaining. The lower deck roof garden includes a large sitting area & a custom stainless-steel shade canopy with integrated lighting & a FESFOC stainless steel floating gas barbeque -- perfect for outdoor soires. The upper deck offers a bonus greenspace with impressive downtown skyline views & an intimate outlook onto historic Soho. Systems throughout the home include indoor/outdoor sound temperature & humidity,, Lutron lighting, security, HVAC & solar/black-out shades. Enviably set between Prin