Duplexes for Sale in Manhattan, NY

• 

  

  

  /20

  $7,499,000

  • 4 Beds
  • 4.5 Baths
  • 3,815 Sq Ft

  146 W 57th St Unit PHA, New York, NY 10019

  Presenting PHA at Metropolitan Tower - a remarkable four-bedroom, four-bathroom duplex residence spanning 3,815 square feet across the 77th and 78th floors, where sweeping, floor-to-ceiling views of Central Park and the Manhattan skyline redefine the meaning of a sky-high sanctuary. Impeccably reimagined by Gordon Kahn Associates, this penthouse offers a grand and voluminous layout

  Janet Wang Corcoran Group

  146 W 57th St Unit PHA, New York, NY 10019
• 

  

  

  /16

  $499,999

  • 2 Beds
  • 2.5 Baths
  • 1,547 Sq Ft

  555 Lenox Ave Unit 1-A, New York, NY 10037

  Welcome to 555 Lenox Avenue #1A, a spacious 2 bedroom /2.5 bathroom duplex + bonus room + private outdoor space in the heart of Harlem! This home features: - On the upstairs level: 2 bedrooms + 2 bathrooms + living/dining room + kitchen - On the downstairs level: a huge approximately 500 square foot roomwith windows and outdoor access to use as you wish - plus another half

  Henry Orenstein Corcoran Group

  555 Lenox Ave Unit 1-A, New York, NY 10037
• 

  

  

  /16

  $869,000

  • 2 Beds
  • 2 Baths
  • 900 Sq Ft

  68 E 93rd St Unit 1F, New York, NY 10128

  PRICE DROP! This gorgeously renovated three-and-half-room duplex is located in a handsome townhouse on a quiet tree-lined Carnegie Hill street (between Park and Madison Avenues), a block and a half from Central Park. Offering exceptional value and modest maintenance, this residence was previously configured as a two bedroom home. The downstairs space is now designed as a den and office, but is

  Peter Kapp Brown Harris Stevens Residential Sales LLC

  68 E 93rd St Unit 1F, New York, NY 10128
• 

  

  

  /20

  $1,675,000

  • 2 Beds
  • 2.5 Baths
  • 1,343 Sq Ft

  393 W 49th St Unit 5C, New York, NY 10019

  Best priced, expansive top floor duplex with a huge private terrace is exceptional! Gorgeous open city views looking south and west. 2 king sized bedrooms with 2.5 baths. Entertaining is a breeze in this duplex retreat with loft-like great room encompassing the top floor of the duplex with soaring 10 5 ceilings, a wood burning fireplace, and a large kitchen located just a few feet from the

  Nina Hennessey Compass

  393 W 49th St Unit 5C, New York, NY 10019
• 

  

  

  /7

  $1,775,000

  • 1 Bed
  • 2 Baths
  • 1,552 Sq Ft

  15 William St Unit D4, New York, NY 10005

  A Rare Duplex Retreat with Soaring Ceilings & 395sqft Private Terrace Selling with the tenant in place; the lease expires on 08/31/2026. A dramatic 1-bedroom, 2-bathroom duplex with a dedicated dining area, spanning 1,157sqft of thoughtfully designed living space. This two-level residence offers an architectural statement with 21-foot ceilings in the

  Nile Lundgren Serhant

  15 William St Unit D4, New York, NY 10005
• 

  

  /20

  $1,400,000

  • 3 Beds
  • 2 Baths

  Unlisted Address

  Nestled amidst the bustling streets of Midtown Manhattan, a one-of-a-kind gem awaits atop 155 East 49th Street. Full of personality, this charming penthouse duplex is unique--from its greenhouse kitchen to its working wood-burning fireplace to its wrap-around terrace that melts the distinction between indoors and the outside--you will not see anything like it. Come inside and the entryway leads

  Luis Martinez Brennan Realty Services LLC

  Unlisted Address
• 

  

  /9

  $11,650,000

  • 5 Beds
  • 4.5 Baths
  • 4,176 Sq Ft

  27 W 72nd St Unit 1410D, New York, NY 10023

  A Rare Offering: Grand Duplex Residence with Terrace at The Olcott — Steps from Central ParkWelcome to a truly exceptional residence at The Olcott, one of the Upper West Side’s most distinguished full-service pre-war condominiums. Just moments from Central Park, this meticulously crafted 4,176 square foot duplex offers the rare combination of expansive interior space, luxurious finishes,

  Shlomi Reuveni Reuveni LLC

  27 W 72nd St Unit 1410D, New York, NY 10023
• 

  

  /15

  $12,250,000

  • 3 Beds
  • 3.5 Baths
  • 3,005 Sq Ft

  20 W 53rd St Unit 18A, New York, NY 10019

  Presenting Residence 18A at The Baccarat Residences - a masterfully designed three-bedroom, three-and-a-half-bathroom duplex home showcasing the refined brilliance of acclaimed interior designer Tony Ingrao. This triple-mint residence features dramatic 22-foot double-height ceilings and expansive floor-to-ceiling windows with oversized glass panels, flooding the space with natural light and

  Janet Wang Corcoran Group

  20 W 53rd St Unit 18A, New York, NY 10019
• 

  

  /10

  $8,495,000

  • 4 Beds
  • 5 Baths
  • 3,704 Sq Ft

  22 E 82nd St Unit 5-6, New York, NY 10028

  Experience rare luxury living on the Upper East Side in this grand 30-foot-wide duplex, offering approximately 4,000 square feet across two full floors of a landmark Beaux Arts limestone mansion-now a full-service boutique condominium just off Fifth Avenue and steps from Central Park. Accessed via a private keyed elevator, the 4-bedroom, 5-bath residence opens to a gracious entry gallery

  Joe Pellegrino Corcoran Group

  22 E 82nd St Unit 5-6, New York, NY 10028
• 

  

  /17

  $3,495,000

  • 3 Beds
  • 2.5 Baths

  263 W End Ave Unit PH22, New York, NY 10023

  Postmodern Penthouse Duplex with River Views and Complete Privacy Welcome to this meticulously renovated Penthouse Duplex offering exceptional privacy, peace, and panoramic views. Designed in a sleek postmodern style, this extraordinary residence places your ocean-going yacht in full view from the dining room table, just steps away at the new International 79th Street Marina (year-round

  Chloe Tucker Serhant

  263 W End Ave Unit PH22, New York, NY 10023
• 

  

  /24

  $7,495,000

  • 3 Beds
  • 3 Baths
  • 3,005 Sq Ft

  500 W 22nd St Unit 8W, New York, NY 10011

  Now offering a $30,000 credit towards a custom Ornare walk-in closet in the primary suite! TWO Terraces! An exceptional, MINT 3-bedroom duplex with two private terraces, one leading off the living room: Perched on West Chelsea's prized Contemporary Art Gallery Block at the corner of 22nd Street, across from Clement Clarke Moore Park and hovering above the Highline Park, Park House Chelsea

  Leonard Steinberg Compass

  500 W 22nd St Unit 8W, New York, NY 10011
• 

  

  /15

  $4,300,000

  • 3 Beds
  • 2.5 Baths
  • 2,350 Sq Ft

  27 W 67th St Unit 2FE, New York, NY 10023

  Step into a living work of art at 27 West 67th Street, a distinguished duplex once home to acclaimed French painter Fran oise Gilot. Situated in the heart of the West 67th Street Artists" Colony Historic District, this exceptional residence offers the rare opportunity to own a piece of New York City's artistic legacy. Perched above one of the most picturesque blocks on the Upper West

  Leslie Hirsch Christies International Real Estate Group LLC

  27 W 67th St Unit 2FE, New York, NY 10023
• 

  

  /15

  $6,200,000

  • 4 Beds
  • 3.5 Baths

  442 W 44th St, New York, NY 10036

  FOR INVESTORS. TENANTS IN PLACE. 20' wide 4-story townhouse with 2 duplex apartments on Hell's Kitchen best house block. The garden duplex has sunblasted garden with 2 large bedrooms and 1.5 baths, while the upper duplex enjoys an open plan living, dining, kitchen with 200 sq ft south-facing terrace and 2 ensuite baths. Central AC, and each apartment with laundry.

  Tim Desmond Compass

  442 W 44th St, New York, NY 10036
• 

  

  /40

  $10,000,000

  • 4 Beds
  • 4.5 Baths
  • 3,289 Sq Ft

  860 5th Ave Unit PHH, New York, NY 10065

  Please reach out to the listing agent, Lauren Muss or John Giannone, at Douglas Elliman to schedule a tour. Perched atop the 20th and 21st floors of a premier Fifth Avenue cooperative, this grand, sun-flooded 11-room duplex penthouse offers panoramic Central Park views, refined interiors, high ceilings, and coveted on-site parking at a discounted rate.

  Lauren Muss Douglas Elliman Real Estate

  860 5th Ave Unit PHH, New York, NY 10065
• 

  

  /20

  $8,500,000

  • 4 Beds
  • 4.5 Baths
  • 5,200 Sq Ft

  799 Park Ave Unit 19/20B, New York, NY 10021

  Exquisitely renovated by renown designer Russel Grove and featured in Architectural Digest, this 5,200 sq. ft. 10-room duplex residence with 705 sq. ft. of private terraces offers gorgeous views of the city, Park Avenue and beyond to Central Park and the city skyline, and features 3-4 bedrooms, a den and home office, 3 full baths, 3 half baths, two laundry rooms, and an expansive dream

  Lauren Muss Douglas Elliman Real Estate

  799 Park Ave Unit 19/20B, New York, NY 10021
• 

  

  /15

  $2,250,000

  • 2 Beds
  • 2 Baths
  • 1,200 Sq Ft

  197 W Houston St, New York, NY 10014

  A rare opportunity to experience true townhouse living, offering the perfect blend of privacy, charm, and modern luxury; this meticulously renovated duplex occupies the first two floors of a historic townhouse and feels like a private home, complete with a lush, secluded garden-ideal for relaxing or entertaining in style. From the moment you enter, you're welcomed by grand living spaces

  Frayda Resnick Serhant

  197 W Houston St, New York, NY 10014
• 

  

  /13

  $13,750,000

  • 4 Beds
  • 5.5 Baths
  • 3,534 Sq Ft

  33 Park Row Unit PH1, New York, NY 10038

  Penthouse One - the pinnacle penthouse - at N 33 Park Row presents an extraordinary four-bedroom, four-and-two-half bathroom duplex layout spanning 3,534 square feet, with two private elevator landings and breathtaking 15-foot ceilings perched atop the only residential property in New York City designed by Pritzker Prize-winning architect Richard Rogers, Rogers Stirk Harbour + Partners. This

  Leonard Steinberg Compass

  33 Park Row Unit PH1, New York, NY 10038
• 

  

  /17

  $1,300,000

  • 2 Beds
  • 2.5 Baths
  • 1,650 Sq Ft

  45 W 54th St Unit 11/12A, New York, NY 10019

  With its location at the very center of Manhattan across from the Museum of Modern Art, and at the cross-roads of the Entertainment, Finance and Commerce worlds, this very special apartment is a rarity. A peaceful home, which feels like a house, atop the Aristocrat, a 1949 deco co-op apartment building that exudes comfort and style. A high floor Duplex, there are North skyline views from each

  Steve Halprin Douglas Elliman Real Estate

  45 W 54th St Unit 11/12A, New York, NY 10019
• 

  

  /19

  $1,495,000

  • 3 Beds
  • 2.5 Baths
  • 1,906 Sq Ft

  57 W 130th St Unit DUPLEX, New York, NY 10037

  Welcome to an exquisite 1980 square foot duplex residence where timeless sophistication meets contemporary luxury. Thoughtfully designed across two expansive levels this bespoke home offers three bedrooms and three full bathrooms curated for discerning living. The grand primary suite overlooks tranquil West 130th Street and features a classic decorative fireplace creating a refined

  Honda Jayathialke Douglas Elliman Real Estate

  57 W 130th St Unit DUPLEX, New York, NY 10037
• 

  

  /22

  $4,350,000

  • 5 Beds
  • 6 Baths
  • 4,800 Sq Ft

  118 E 60th St Unit 33/32 Duplex, New York, NY 10022

  This exceptional duplex residence offers a rare opportunity to experience the best of Manhattan living—panoramic views, generous outdoor space, a sprawling open layout, and an unbeatable location. Encompassing approximately 4,800 square feet across two expansive levels with three private balconies, this home was originally four separate units that have been seamlessly combined into one

  Jing Wang Howard Hanna NYC

  118 E 60th St Unit 33/32 Duplex, New York, NY 10022
• 

  

  /23

  $749,000

  • 3 Beds
  • 2 Baths
  • 1,586 Sq Ft

  301 W 137th St Unit 301B, New York, NY 10030

  Come and make this your own! This is a great opportunity for someone to renovate and fulfill their own vision. 3 bed 2 bath duplex apartment with 1,586 square feet this condo is in a great location in Harlem. This is a great location to be in in Central Harlem just a block and half from Saint Nicholas Park and the ACBD line at 135th. Many great coffee spots, restaurants and nightlife in the area

  Jacob Poore Reyes & Elsamad R E Group

  301 W 137th St Unit 301B, New York, NY 10030
• 

  

  /14

  $4,995,000

  • 3 Beds
  • 3.5 Baths

  3 E 71st St Unit 7/8C, New York, NY 10021

  This spacious light-filled three bedroom plus open library duplex enjoys soaring views over the Frick and Central Park from all major rooms. Ideally located off Fifth Avenue at 3 East 71st Street, this home features two wood-burning fireplaces, an elegantly curved staircase, ensuite bathrooms in each bedroom, a powder room, a formal dining room located off the kitchen, a separate home office and

  Frederick Peters Brown Harris Stevens Residential Sales LLC

  3 E 71st St Unit 7/8C, New York, NY 10021
• 

  

  /10

  $2,880,000

  • 3 Beds
  • 2.5 Baths

  240 Centre St Unit 2K, New York, NY 10013

  Luxury Living at its Finest in NYC's Historic Police Building! Welcome to 240 Centre 2K, a stunning duplex residence offering unparalleled luxury and elegance in the heart of New York City. Boasting 3 bedrooms, 2.5 baths and soaring 16-foot ceilings with oversized arched windows, this home is a true masterpiece. As you step into this architectural gem, you're greeted by a grand foyer leading

  Kelly Killoren Bensimon Douglas Elliman Real Estate

  240 Centre St Unit 2K, New York, NY 10013
• 

  

  /15

  $1,399,000

  • 2 Beds
  • 2 Baths

  255 W 95th St Unit 6D, New York, NY 10025

  The one you've been waiting for! This super charming two bed, two bath, duplex home offers not one, not two, but three private outdoor spaces! Nestled in a lovely pre-war elevator co-op, you’ll find this delightful home has everything you need and more for a cozy city retreat. The living room features 10’ ceilings, a wood-burning fireplace and a wall of glass sliding doors leading out onto the

  Jamie Heinlein Compass

  255 W 95th St Unit 6D, New York, NY 10025
• 

  

  /19

  $11,500,000

  • 4 Beds
  • 4 Baths
  • 3,597 Sq Ft

  63 Greene St Unit PHA, New York, NY 10012

  A SoHo Penthouse with a Private Rooftop Terrace Just Under 1,000 SF and 100 Feet of Frontage on Coveted Greene Street. Perched atop a 19th-century former silk showroom in the Cast Iron Historic District, Penthouse A at 63 Greene Street is a one-of-a-kind 4-bedroom, 4-bathroom duplex that combines rich architectural history with luxurious modern living. Spanning nearly 3,600 square feet

  Chase Landow Serhant

  63 Greene St Unit PHA, New York, NY 10012
• 

  

  /13

  $2,495,000

  • 3 Beds
  • 2 Baths

  52 E 78th St Unit PH10E, New York, NY 10075

  Available for the first time in a generation, the Finch Skybridge is one of Manhattan s most distinctive and architecturally significant residences. A true trophy home, this extraordinary skybridge residence redefines luxury living, blending artistic vision with structural brilliance in a way that is simply unmatched. Originally designed for a filmmaker, this exceptional home offers a rare chance

  Michael Barit Compass

  52 E 78th St Unit PH10E, New York, NY 10075
• 

  

  /11

  $3,390,000

  • 4 Beds
  • 3 Baths

  410 Central Park W Unit 5A/6A, New York, NY 10025

  Direct Central Park VIEWS through 14 large windows in this approximately 2400 square foot, 4-bedroom, 3-bathroom duplex. Every inch of this home is flooded with natural light, as every room offers Park views! This sun-drenched corner duplex is a seamless combination of two "A'-lines, thoughtfully reimagined to create a spacious, "house-like" layout. Enter on the 6th floor to the open

  Lisa Lippman Brown Harris Stevens Residential Sales LLC

  410 Central Park W Unit 5A/6A, New York, NY 10025
• 

  

  /19

  $8,250,000

  • 4 Beds
  • 4.5 Baths
  • 4,055 Sq Ft

  2112 Broadway Unit 7/8BT, New York, NY 10023

  Timeless Sophistication at the Landmark Apple Bank Condominium Step into 4,055 square feet of refined Upper West Side living at its finest. This 4-bedroom plus den, 4.5-bath duplex blends scale, comfort, and craftsmanship in every detail-where 9'2" ceilings, western light, and 8-inch-wide white oak floors create a sense of calm sophistication throughout. At the

  Amy Tuchman Douglas Elliman Real Estate

  2112 Broadway Unit 7/8BT, New York, NY 10023
• 

  

  /13

  $2,995,000

  • 3 Beds
  • 2 Baths
  • 2,000 Sq Ft

  70 W 3rd St Unit PH3, New York, NY 10012

  All Open Houses by Appointment Only. If you're looking for a massive, incredibly quiet, renovated loft with a flexible floor plan, high ceilings, central AC, a wood-burning fireplace, in-unit W/D, fabulous private outdoor space and abundant natural light, search no more! Welcome home to 70 West 3rd Street, a dramatic duplex penthouse CONDO in the heart of Greenwich Village. The

  Dan Gotlieb Digs Realty Group LLC

  70 W 3rd St Unit PH3, New York, NY 10012
• 

  

  /9

  $50,000,000

  • 4 Beds
  • 7 Baths
  • 5,195 Sq Ft

  20 E 76th St Unit PH1, New York, NY 10021

  For nearly 100 years, The Surrey Hotel has been a discreet and cherished enclave for those who shape culture. Today, it is an icon reborn, having undergone an extensive transformation in partnership with world leaders in hospitality and design. Developed by Reuben Brothers, The Surrey merges timeless charm with a partnership with the global hospitality brand Corinthia Hotels, and the

  Lauren Muss Douglas Elliman Real Estate

  20 E 76th St Unit PH1, New York, NY 10021
• 

  

  /10

  $6,495,000

  • 5 Beds
  • 3.5 Baths
  • 3,900 Sq Ft

  262 W 25th St, New York, NY 10001

  In the heart of Chelsea's vibrant gallery district, where the High Line meets the iconic Hotel Chelsea, an extraordinary townhouse opportunity emerges. Welcome to 262 West 25th Street-a canvas for living, working, investing, and collecting. Built in 1866 and reimagined for today's most discerning buyers, this expansive two-unit property offers a scale and flexibility rarely found in

  Ravi Kantha Serhant

  262 W 25th St, New York, NY 10001
• 

  

  /11

  $3,750,000

  • 3 Beds
  • 2.5 Baths

  257 W 86th St Unit 3/4A, New York, NY 10024

  Reduced! Step into a one-of-a-kind Upper West Side home where timeless architecture meets modern elegance. This exceptional three-bedroom, two-and-a-half-bath duplex is located in an intimate prewar cooperative, originally built as artist studios in 1906, offering a rare blend of old-world charm and contemporary sophistication. A dramatic 27-foot-long great room welcomes you with nearly

  Clif Thorn Douglas Elliman Real Estate

  257 W 86th St Unit 3/4A, New York, NY 10024
• 

  

  /14

  $3,750,000

  • 3 Beds
  • 3.5 Baths
  • 2,510 Sq Ft

  75 Wall St Unit PHD2, New York, NY 10005

  LOGGIA PENTHOUSE LUXURY w/UNOBSTRUCTED EAST RIVER VIEWS Exquisite design meets extraordinary views in this beautifully renovated duplex penthouse in prime FiDi . Moments from the Seaport District, the East River Esplanade, Fraunces Tavern, Crown Shy, and Stone Street, this sun-drenched 3-bedroom, 3.5-bathroom residence spreads 2,510 square feet across two pristine levels. A

  Jordan Hurt Serhant

  75 Wall St Unit PHD2, New York, NY 10005
• 

  

  /10

  $2,080,000

  • 2 Beds
  • 2 Baths
  • 1,048 Sq Ft

  256 W 88th St Unit PENTHOUSE, New York, NY 10024

  Welcome to this beautiful 1,048-square-foot penthouse duplex townhouse with two bedrooms, two bathrooms, and two private rooftop terraces. The open layout makes the living and dining areas feel extra spacious, and the kitchen is a dream for anyone who loves to cook, featuring sleek quartz countertops and top-of-the-line Bosch appliances. The primary bedroom is bright and roomy, with a large

  Richard Pretsfelder Leslie J Garfield & Co Inc

  256 W 88th St Unit PENTHOUSE, New York, NY 10024
• 

  

  /24

  $35,000,000

  • 5 Beds
  • 6 Baths
  • 6,700 Sq Ft

  27 Wooster St Unit PH, New York, NY 10013

  The Ultimate Soho Penthouse: Private Rooftop Pool, Parking & Panoramic Views in Landmarked Luxury This may be the most important penthouse ever to come to the market in Soho, verifiably the only one of its kind. Virtually impossible to replicate, this collector-grade pristine duplex home is nestled in a discrete section of Soho, one of Downtown Manhattan's most desired neighborhoods. It is

  Leonard Steinberg Compass

  27 Wooster St Unit PH, New York, NY 10013
• 

  

  /15

  $6,250,000

  • 9 Beds
  • 6.5 Baths
  • 6,395 Sq Ft

  13 W 89th St, New York, NY 10024

  Welcome to 13 West 89th Street, a classic brownstone built in 1894 by architects Neville & Bagge in the Renaissance Revival style. Offering the potential for single-family conversion, an appealing live-with-income or investment opportunity, this property is located just two brownstones west of Central Park West. The 19.5-foot wide, 5-unit home spans approximately 6,395 square feet and is

  Richard Pretsfelder Leslie J Garfield & Co Inc

  13 W 89th St, New York, NY 10024
• 

  

  /16

  $998,000

  • 1 Bed
  • 1 Bath
  • 706 Sq Ft

  425 E 13th St Unit 1, New York, NY 10009

  In the prime East Village, the most Vibrant Neighborhoods in NYC, LOFT Duplex modern 1Bedroom Apt.Facing South with 18.5' Ceiling floor to ceiling windows, fully designed by minimalist German kitchen manufacturer Allmilmo, the staircase, primary ensuite bedroom overlooking below. Within, discover the luxurious primary bathroom with walk-in shower Washer Dryer in the Unit,Fully service

  Meiyu Li E Realty International Corp

  425 E 13th St Unit 1, New York, NY 10009
• 

  

  /17

  $2,695,000

  • 2 Beds
  • 2.5 Baths
  • 1,525 Sq Ft

  344 W 23rd St Unit 1E, New York, NY 10011

  Imagine coming home to your own private garden oasis, tucked behind a quiet, refined, contemporary residence in one of Manhattan s most vibrant neighborhoods. Welcome to 344 W 23rd St a rare gem offering the perfect balance of serenity, sophistication, and townhouse-like city living. This exquisite two-bedroom, two-and-a-half-bathroom duplex condo is a study in elegance and comfort. Every detail

  Howard Spiegelman Compass

  344 W 23rd St Unit 1E, New York, NY 10011
• 

  

  /19

  $1,675,000

  • 2 Beds
  • 1 Bath

  1 W 67th St Unit 300, New York, NY 10023

  This sophisticated two-bedroom duplex in the famed Hotel des Artistes is renovated to perfection while preserving its original prewar details -- gracious layout, beamed ceiling, hardwood floors, and original staircase, slag glass skylight. The expansive, loft-like living room, overlooking tree-lined West 67th Street, flows graciously into an elegant dining alcove. A stunning open kitchen features

  Cheryl Daly Compass

  1 W 67th St Unit 300, New York, NY 10023
• 

  

  /6

  $1,475,000

  • 1 Bed
  • 1.5 Baths
  • 1,209 Sq Ft

  416 W 52nd St Unit 215, New York, NY 10019

  Appointments must be requested in advance for all open houses. Discover your new urban retreat in the heart of Hell's Kitchen. Townhouse 215, at 416 West 52nd Street, is a remarkable duplex condo that offers both style, convenience and space. Included in the price is a 100 sf deeded storage room. This pre-war, gut renovated, low-rise building beautifully marries historic charm

  Mary Venezia Corcoran Group

  416 W 52nd St Unit 215, New York, NY 10019

Showing Results 321 - 360, Page 9 of 14