Welcome to Residence 32C at 400 Fifth Avenue-an elevated Midtown sanctuary where refined design meets iconic skyline living. Perched high above the city, this expansive 1,168-square-foot two-bedroom, two-and-a-half-bath home offers a beautifully balanced split layout, thoughtfully designed for both privacy and seamless entertaining. Floor-to-ceiling windows frame sweeping east-facing views, inviting natural light to pour in throughout the day while showcasing an uninterrupted panorama of the Manhattan skyline. The interiors strike a sophisticated yet welcoming tone, anchored by rich wood flooring and clean, modern lines. At the heart of the home, a sleek open kitchen is both functional and striking-featuring custom cabinetry, generous counter space, and a suite of premium Miele appliances complemented by a Sub-Zero refrigerator. Whether hosting or enjoying a quiet night in, the space flows effortlessly into the living and dining areas. Both bedrooms are generously proportioned, with the primary suite offering a tranquil retreat complete with a spa-like marble bathroom. Indulge in a deep soaking tub, rain shower, and oversized mirrored medicine cabinets-all finished with timeless materials that evoke a sense of calm luxury. Ample storage throughout and an in-unit washer/dryer complete the home's thoughtful conveniences. Residents of 400 Fifth Avenue enjoy an unparalleled lifestyle, with full access to the Langham Hotel's five-star amenities. From white-glove service with a full-time doorman and concierge, to a state-of-the-art fitness center, roof deck, and residents' lounge, every detail is designed to elevate daily living. Additional offerings include a children's playroom, bike storage, and a live-in superintendent, ensuring both comfort and ease. Positioned at the crossroads of Midtown and NoMad, you are moments from Bryant Park, Fifth Avenue shopping, world-class dining, and every major transportation line-placing the very best of Manhattan right outside your door. Residence 32C is more than a home-it's a lifestyle defined by light, luxury, and location. Please note there is a tax abatement for primary users.