Penthouse 78 at 520 Fifth Avenue is a stunning full-floor residence featuring panoramic views of the entire New York City skyline, including the Empire State Building, from river to river in every direction. Offering four bedrooms, four bathrooms, and a powder room stretching over an expansive 2,619 SF of interior space, this special residence, designed by Charles & Co, showcases a palette of crafted interior finishes along with approximately 10.5' ceilings, 7" wide plank white oak flooring, and a four-pipe HVAC system for year-round heating and cooling. Designed by Kohn Pedersen Fox, 520 Fifth Avenue features a timeless terracotta facade with dramatic 10'x10' arched windows and terraces spiraling up the tower. The building anticipates LEED Gold, WELL, and WiredScore certifications. Direct elevator entry leads to a grand entry gallery. An expansive corner great room, with southern and eastern exposures showcasing all of lower Manhattan, including the Chrysler Building, and the East River, offers ample space for dining and entertaining. A custom-designed Charles & Co open kitchen with honed Taj Mahal quartzite countertops and backsplashes, a curved, reeded walnut island, white lacquer and walnut cabinetry, dual Miele dishwashers, refrigerator, wall oven and speed oven, and an Italian Ilve range. A breathtaking triple exposure primary suite offers a south-facing terrace and features sweeping south, west, and north views including the Hudson River, Central Park, and the towers of Billionaire's Row. The windowed five-fixture primary features southern views along with a palette of rich Calacatta Golden Lincoln and Verde Laguna marble. Custom medicine cabinets and a custom reeded walnut vanity create a striking composition while a freestanding Waterworks cast iron bathtub in a burnished finish is a sculptural showpiece. Waterworks polished nickel fixtures, including a rain shower, complete this serene space. Dual walk-in closets offer an ideal storage solution. Three additional bedrooms, featuring bright south or east exposures, each enjoy an ensuite bath with a custom lacquer vanity, stone mosaic flooring, Carrara marble tile walls, and Waterworks polished nickel fixtures. A powder room, with a custom Saint Laurent marble vanity and textured glass light, is easily accessible from the great room and the library. At a 900' elevation, the Penthouse 88 Amenity Suite offers all residents of 520 Fifth Avenue an array of dedicated spaces for socializing, work, and relaxation. These one-of-a-kind amenities include the Solarium, a three-sided glass-enclosed room with a skylight, the Reading Room, the Lounge with a marble fireplace and reeded walnut walls, the Private Dining Room with custom mural wallcoverings and seating for ten guests, and the Game Room with vintage billiards. Catering services are available in these spaces for entertaining and hosting. 520 Fifth Avenue residents are also offered two complimentary memberships to Moss, a new members club at the building's base spanning 50,000 SF over five stories. Moss fuses warm and timeless interiors by Charles & Co with world-class food, beverage, service, and cultural programming. In addition to all-day dining, bar, and lounge options, Moss features well-appointed spaces for live music, lectures, and conversations along with a game room and a piano lounge. Bedrock Athletic features 20,000 SF of fitness and spa amenities, including a pickleball court, yoga and group fitness studios, golf simulators, a heated stone hammam, vitality pool and plunge pools, steam room/sauna, treatment rooms, longevity consultation rooms, and grooming. Exclusive Marketing and Sales Agent: Corcoran Sunshine Marketing Group. The complete terms are in an Offering Plan available from the Sponsor, 520 Owner 2 LLC, C/O Rabina Properties, LLC, 505 Fifth Avenue, 27th Floor, NY, NY 10017 under File No. CD 23-0148. Property Address: 520 Fifth Avenue, New York, NY 10036. Equal Housing Opportunity.