DUPLEX APARTMENT WITH EMPIRE STATE BUILDING AND ONE WORLD TRADE VIEWS CARLTON REGENCY, MIDTOWN EAST A rare find in one of Midtown East's most sought-after full-service co-ops, this beautifully renovated two-bedroom, 2.5-bath duplex at the Carlton Regency offers the scale and privacy of a Manhattan townhouse with every luxury building amenity at your door. The sun-flooded great room opens to two walls of oversized windows framing one of New York City's most iconic skylines - the Empire State Building and One World Trade Center anchoring the view. The 21st-floor entertaining level is designed for easy, elegant living: a generous living room flows into a separate dining area and a chef's open kitchen appointed with white cabinetry, marble countertops, a breakfast bar, 4-burner glass cooktop, wall-mounted double oven, and wine refrigerator. Upstairs, two private bedroom suites offer a true retreat. The primary suite features western exposure, custom closets, and a spa-style en-suite bath with a glass-enclosed shower. The second bedroom captures sweeping open city views to the south and west, with easy access to a windowed full bath. Thoughtful details throughout - motorized shades, a powder room, washer/dryer, and generous built-in storage - make this duplex as functional as it is beautiful. The Carlton Regency delivers a premier Manhattan lifestyle: 24-hour doorman and concierge, fitness center, landscaped garden, and a spectacular 360° wrap-around roof deck with panoramic NYC skyline views. Bike room, private storage, laundry, and package room round out the building's offerings. Co-purchasers and pied-à-terre buyers welcome. Subletting allowed. No flip tax.