Perched on the 23rd floor of The Cumberland, this one-of-a-kind, two-story corner penthouse offers unparalleled city views and luxurious living. Spanning nearly 3,000 square feet, this fully renovated masterpiece combines two units to create a home that blends the spaciousness of a single-family residence with the sophistication of downtown living. The thoughtful renovations include new HVAC systems, ductwork, and water heaters, along with a completely transformed kitchen featuring a Bosch induction cooktop, custom copper range hood and sink, a 9.5-foot quartz island, and a walk-in pantry. The main floor boasts a stunning primary suite with a cozy sitting area, morning bar potential, and a spa-inspired marble bathroom with a soaking tub, walk-in shower, dual vanities, a water closet, and a generously sized walk-in closet. The suite opens to one of three private balconies, perfect for taking in the city skyline. The dramatic dining room, lined with two-story windows, flows seamlessly into a nearby study. Upstairs, two additional bedrooms, two bathrooms, and a versatile bonus room overlooking the dining area complete this elegant residence. With three dedicated parking spaces, this penthouse is a rare opportunity to experience downtown living at its finest.