Welcome to the waterfront Penthouse at 139 Commercial St., where the highest caliber materials and impeccable craftsmanship meet architectural brilliance. Nestled in the west end, this two-level residence offers a perfect blend of comfort, accessibility, and privacy. Upon entrance, you are greeted by a wood-burning fireplace, soaring vaulted ceilings, skylights, walls of glass framing picturesque views and a mahogany deck. Wide-planked, solid Old Growth cherry floors add timeless elegance. The Crown Point kitchen is equipped with Thermador & Sub-Zero appliances, accompanied by Carrara marble countertops. The first-level suite boasts a ship-like atmosphere, a gas fireplace and a spacious mahogany deck. The second-level suite features panoramic water views, custom windows on three sides, a luxurious bathroom with skylights, a fireplace, a soaking tub and a cedar closet. Ample storage, no flood zone, and potential for purchasing additional onsite units to create your own compound. Sewer betterment paid in full. Seller welcomes offers with requests for buyer concessions.