A Two-Level Sanctuary in the Sky. Just minutes away from the Atlantic Ocean, this extraordinary duplex penthouse captures the essence of coastal sophistication and architectural grace across two perfectly balanced levels. From the moment the private elevator opens directly into the residence, the sense of volume, craftsmanship, and thoughtful design is undeniable. The first level unfolds with a sun-filled open-concept living area, where the living and dining rooms transition seamlessly into a chef's kitchen--an entertainer's dream with an oversized island, sleek custom cabinetry, and state-of-the-art stainless-steel appliances. Three spacious bedrooms on this floor are thoughtfully positioned to maximize privacy and natural light, each appointed with custom closets. Two designer bathrooms feature elegant Spanish tile, while heated hardwood floors add warmth throughout the main living spaces. Floor-to-ceiling glass doors open to a private balcony where gentle ocean breezes set a tranquil tone. A spiral staircase ascends to the upper level, an exclusive retreat that serves as the home's crown jewel. The expansive primary suite offers complete seclusion and luxury, featuring a spa-inspired full bathroom and custom-built closets. Just beyond lies the home's private rooftop terrace, an 800 SF open-air sanctuary crowned by a hand-forged bent-iron gazebo with panoramic views of Manhattan, the Verrazzano Bridge, and Coney Island's iconic skyline. Every inch of this residence is tailored for effortless living; ductless climate control systems, heated hardwood floors, and integrated ceiling speakers. Designed for those who value both privacy and presence, this two-level home transforms everyday living into an architectural experience above the city--a tranquil, elevated haven moments away from the sea.