Exclusively Represented by SERHANT. 40 Rector Street presents an extraordinary opportunity to acquire a 50,000-square-foot commercial penthouse condominium that redefines scale, prestige, and views in the heart of Lower Manhattan. Spanning the entire 18th and 19th floors and crowned by a private roof terrace, this legacy asset offers a commanding vantage point over Manhattan's iconic skyline and surrounding waters—an address that embodies both prominence and possibility. Comprising 30,000 square feet on the 18th floor and 20,000 square feet on the 19th floor , the property provides expansive, full-floor layouts with unobstructed sightlines and an unparalleled sense of openness. Designed for today's standards, the space features a brand-new AC system , is fully sprinklered , and includes beautifully appointed bathrooms throughout. This rare commercial condominium offers the perfect foundation for a wide range of users—whether as a trophy headquarters , investment property , creative campus , or private club —and represents one of the most significant ownership opportunities in the Financial District today.