300 East 40th Street 31CNew York, NY 10016

LUXURIOUS CONVERTIBLE 2-BEDROOM WITH PRIVATE TERRACE & PANORAMIC VIEWS Excellent Investment or 1031 Exchange Opportunity Welcome home to this oversized, high-floor corner residence on the 31st floor of the prestigious Churchill. With beautiful river and skyline views from every room and a private terrace, this spacious home offers the perfect combination of comfort, flexibility, and investment potential. Currently configured as a generously sized one-bedroom, the layout can easily be converted to a two-bedroom or create a separate home office. A gracious entry foyer leads into an impressive 34-foot-long living and dining area, with oversized windows bringing in wonderful natural light and showcasing the dramatic city views. The windowed pass-through kitchen is both stylish and functional, featuring custom cabinetry, designer finishes, top-of-the-line stainless steel appliances, and beautiful Italian Carrara marble countertops, backsplash, and flooring. The king-sized primary bedroom is exceptionally spacious, with plenty of room for additional furnishings and a comfortable sitting area. The spa-like bathroom features custom stone tile and marble finishes. Additional highlights include a private terrace with stunning river and skyline views, deep closets and custom built-ins, hardwood floors throughout, designer lighting, and a separate bar complete with a stainless-steel wine refrigerator. Washer and dryer are conveniently located on the floor. The Churchill is a premier white-glove, full-service condominium offering an impressive range of amenities, including a 24-hour doorman and concierge, rooftop pool, two sundecks with panoramic views, fully equipped fitness center and sauna, resident lounge, garage, bike room, and valet, dry-cleaning, and laundry services on every floor. The building also offers flexible condo rules with no board approval required and subletting permitted from day one , making this an excellent opportunity for investors, end users, co-purchasers, and pied-à-terre buyers. The building is pet-friendly, with one dog under 30 pounds permitted. Ideally located in Midtown East, just minutes from Grand Central, exceptional dining, shopping, and everything the neighborhood has to offer. A rare combination of space, views, outdoor living, flexibility, and investment potential in one of Midtown East's most desirable full-service building, with closing costs of a coop but rules of a condo.