The full-floor penthouse at 40 Rector Street delivers an expansive commercial condominium offering panoramic skyline and water views, unmatched natural light, and a rare wraparound private roof terrace that sets the tone the moment a tenant steps outside. The terrace opens directly off the top-floor entry and runs along the perimeter with views stretching to One World Trade Center, the Hudson River, and the towers of Brookfield Place. Its broad paver surface and brick parapet walls create a commanding outdoor environment suitable for executive gatherings, wellness programming, or private client events, giving any business the presence normally associated with top-tier headquarters.

Inside, the elevator corridor presents a newly renovated arrival sequence with polished concrete floors, a dramatic slatted wood ceiling feature, and clean architectural lighting that leads directly into the suite. This crisp prebuilt-style finish frames the transition into the raw, column-free interiors of the eighteenth floor. The central core contains multiple elevator banks, stair access, and a full suite of restrooms positioned for efficient circulation and privacy. Because the core sits in the center of the floorplate, nearly the entire perimeter is available for active workspace or enclosed rooms.

The primary open floor area spans the entire north, west, and east sides of the building and is defined by tall industrial-style ceilings, white-painted structural beams, and continuous rows of oversized windows. These windows run uninterrupted along three sides of the suite and provide dramatic daylight as well as framed views of the river, the Financial District skyline, and the city’s harbor approaches. The concrete slab floor extends throughout the entire level, allowing a future occupant to install finishes suited to creative office, medical, or institutional use.

Several perimeter rooms can be clearly identified and repurposed as private offices, exam rooms, or conference spaces. A corner room with dual windows on the southwest side provides a natural executive office, consultation room, or private meeting area with full water views. Along the perimeter, additional rooms can be carved to serve as team offices, therapy rooms, or enclosed conference suites without interrupting the sightlines of the main open workspace. Two large mechanical rooms—one on the west side and one on the southeast edge—offer substantial back-of-house functionality for IT infrastructure, imaging equipment, storage, or medical support systems.

Throughout the interior, long unobstructed stretches of open area accommodate workstation layouts ranging from dense collaborative seating to generously spaced executive benching. The floor’s depth and grid allow for optional partitions, studio zones, or large-format training rooms. An internal stair with exposed brick walls and steel railings connects to the level above, underscoring the penthouse identity of the offering and allowing a purchaser to link both floors into a cohesive headquarters if desired.

Altogether, this full-floor penthouse combines sweeping exposures, flexible perimeter room creation, exceptional ceiling height, and a private outdoor terrace into a rare ownership opportunity suitable for headquarters, medical practices, creative studios, or investment buyers seeking a signature asset in Lower Manhattan.