This is the one to see at One Manhattan Square. Residence 27D is one of a select few two-bedroom homes on the building’s south corner, with dramatic water views in two directions. This line ends at the 30th floor and is no longer available from the sponsor, making resale the only way to acquire one. If you’re touring sponsor inventory at One Manhattan Square, make time to see 27D. There simply isn’t another unit like it. The experience begins the moment you enter. From the foyer, your view stretches directly toward New York Harbor, immediately separating the apartment from the city outside. A large coat closet and full bathroom sit just off the entry before the home opens into a windowed kitchen and corner living room wrapped in glass. Here, the views are extraordinary. To the southwest, the Manhattan and Brooklyn Bridges frame the downtown skyline, with the New York Harbor and open water extending beyond. To the southeast, the East River unfolds alongside the architecture of DUMBO and Downtown Brooklyn. With southern exposures at the corner, the apartment enjoys exceptional natural light throughout the day and across the seasons. The windowed open kitchen is finished with dark rift-sawn cabinetry, a marble breakfast bar, stainless-steel backsplash, Dornbracht fixtures, and a full suite of Miele appliances, including a speed oven and wine refrigerator. The split-bedroom layout provides excellent privacy, and both bedrooms enjoy direct water views. The primary suite features an en-suite bath with a glass-enclosed shower, oversized vanity, marble tile, and radiant-heated floors. One Manhattan Square pairs an extensive amenity offering with remarkably attractive carrying costs. Approximately 100,000 square feet of amenities span multiple levels and include a full-floor fitness center with specialized studios and an aquatic center with heated saltwater pools, hot tub infrared sauna, cold plunge, and steam rooms. The building also features a full-size basketball court, two-lane bowling alley, squash court, and golf simulator. Multiple lounges across several floors with entertaining and work-from-home areas create an extension of your living room. One Manhattan Square is also home to the largest private residential garden in New York City, with outdoor grills, fire pits, and a playground. A 421-a tax abatement sweetens the deal. For buyers considering One Manhattan Square, 27D presents something the current sponsor inventory cannot: a rare and coveted south-corner two-bedroom with water in every direction; an opportunity that only exists on the resale market.