PENTHOUSE D at The Willow is a rare and inviting three-bedroom home. This corner residence is designed with understated elegance, exceptional flow, and high ceilings, offers south and west exposures, and seamlessly blends indoor and outdoor living. A gracious foyer sets an elegant tone, leading to the thoughtful living and dining area. The windowed kitchen is intelligently designed, beautifully appointed, and tucked away just enough to allow for more formal entertaining. The primary bedroom suite is a private retreat with a walk-in closet and a spa-like en-suite bathroom that features a double vanity. Two additional bedrooms with generous proportions share a well-designed bathroom, offering comfort and privacy. A sleek powder room and a full-size washer and dryer are conveniently located to complete this exceptional home. Developed by Naftali Group, the design of the residences at The Willow embodies contemporary elegance and refined style. The spacious layouts, serene color palette, and exquisite finishes by Rockwell Group create a welcoming atmosphere throughout. The attention to detail can be felt in each room, especially in the kitchens, which feature honed quartz countertops and backsplashes, a Miele appliance suite, and custom millwork cabinetry with polished nickel hardware and dark nickel accents. Primary bathrooms feature honed Ice Grey stone-slab countertops, radiant floor heating, and luxurious Waterworks fixtures. The building’s striking hand-laid red brick façade, designed by COOKFOX Architects, pays homage to the architectural fabric of the historic Gramercy neighborhood. Its elegant arched bays and oversized windows create a seamless blend of warmth and modern sophistication. Each amenity space at The Willow has been meticulously designed by Rockwell Group to create an intimate, club-like atmosphere. The light-filled library, featuring a sleek contemporary fireplace, opens directly to the beautifully landscaped Courtyard Garden. The fitness center and adjacent cedar-clad sauna embrace a light aesthetic, offering residents a peaceful space for wellness. The cinema provides cozy seating, while the Glamercy Music Room offers the ideal environment for practicing, playing, and enjoying instruments. On the Rooftop Terrace, residents can enjoy grilling stations, dining, and lounging areas, all while taking in panoramic city views. Additional amenities include the Mermaid Room for socializing, adjacent to the cinema, and a Children’s Playroom. The lobby is attended 24 hours a day by a doorman. The complete offering terms are in an offering plan available from the sponsor, file number C24-0002.