A One-of-a-Kind Fifth Avenue Loft in the Heart of Flatiron At the corner of Fifth Avenue and 19th Street, a keyed elevator opens directly into more than 3,600 square feet of dramatic loft living - a rare downtown residence with extraordinary scale, soaring ceilings, exceptional light, and remarkable quiet. Ceilings rise more than 13 feet, while over 20 oversized windows frame Fifth Avenue and the historic Flatiron streetscape. The result is a home that feels open, bright, and distinctly New York, yet impressively private and removed from the energy outside. The expansive layout offers multiple living and entertaining spaces, creating a level of flexibility rarely found in a loft. There is room for formal and casual living, large-scale dining, intimate gatherings, working from home, and everyday lounging - all within a floor plan that feels both grand and comfortable. The renovated eat-in kitchen features Sub-Zero and Wolf appliances, a walk-in pantry, generous prep space, and exceptional storage. A nearly 500-square-foot den/media room is one of the home's standout spaces. With exposed brick and substantial proportions, it can function as a screening room, library, office, playroom, guest space, or second living room. The residence currently includes three bedrooms, one configured as a home gym. The primary suite features city-quiet windows, an oversized walk-in dressing room, and a separate storage room. A secondary bedroom includes a lofted bonus area ideal for additional storage, play, or creative use. Additional features include central air conditioning with Nest controls, a dedicated laundry room with a vented dryer and sink, two full bathrooms plus a powder room, and an extraordinary amount of storage throughout. 140 Fifth Avenue is a boutique pre-war cooperative in the heart of the Flatiron Historic District, moments from Union Square, Madison Square Park, top restaurants, shopping, transportation, and some of downtown Manhattan's most desirable neighborhoods. A truly distinctive Fifth Avenue loft offering dramatic volume, more than 20 windows, multiple entertaining spaces, exceptional quiet, and over 3,600 square feet in one of Flatiron's best locations.