Situated majestically twenty-three stories above the vibrant Church Street, this extraordinary two-story corner Penthouse crowns The Cumberland, offering an unparalleled urban sanctuary with breathtaking cityscape vistas from nearly every room. This custom residence, a masterful fusion of two units, unfolds across an impressive expanse of nearly 3,000 square feet, embodying the spaciousness of a single-family home while boasting the prestige of a downtown address. Recently subjected to a comprehensive, meticulous renovation, this Penthouse has been reimagined from floor to ceiling. The stunning chef's kitchen has been totally revamped, featuring a sleek Bosch induction cooktop, an artisanal copper range hood and sink, complemented by a magnificent 9.5-foot quartz island and a generous walk-in butler pantry. The main level houses a sumptuous primary suite, complete with a private sitting room and morning bar capabilities. The ensuite marble bathroom is a testament to luxury, offering a spacious layout with a separate shower and soaking tub, dual vanities, a discreet water closet, and an expansive walk-in closet. Panoramic views can be savored from any of the three private balconies or from the sophisticated study, which is mere steps away from the dramatic two-story, window-lined dining room. The upper level comprises two additional bedrooms, two full bathrooms, and a versatile bonus room that overlooks the grand dining area below. This distinguished Penthouse is further enhanced by the convenience of three deeded parking spaces, ensuring the ultimate in urban living. Here, in this pinnacle of downtown sophistication, one finds not just a residence, but a true masterpiece of luxury urban design.