Perched atop a meticulously restored 1851 townhouse on one of Flatiron's most distinguished, tree-lined blocks, this exceptional four-bedroom duplex penthouse with a private rooftop offers the scale, exclusivity, and tranquility of a secluded retreat elevated above the city. A keyed elevator opens directly into the home, where expansive proportions, refined finishes, and abundant natural light create an atmosphere of quiet sophistication. With no neighboring residences above or alongside, the penthouse presents a rare sense of seclusion in the heart of Manhattan. The main level is anchored by a dramatic living room with ceilings rising to over 11 feet, skylights with motorized shades, and a gas fireplace. Impressive in scale yet inviting in character, the space is equally suited to grand entertaining and relaxed everyday living. The adjoining Poliform kitchen is both elegant and highly functional, appointed with a six-burner Wolf gas range and oven, Sub-Zero refrigeration, Miele dishwasher, Wolf microwave, garbage disposal, and externally vented cooking. Two well-proportioned bedrooms with ceilings exceeding 10 feet, a full bath, and a powder room complete this level. Above, the serene primary suite offers ample custom-fitted closets and a beautifully appointed en-suite bath with a skylight, soaking tub, separate shower, and double vanities. A secondary bedroom suite includes its own private bath, while direct elevator access to this floor allows for an especially gracious and private guest experience. A dedicated utility area with an in-residence washer and dryer adds further convenience, while refuse access on both levels enhances the home's thoughtful functionality. A private rooftop terrace crowns the residence, creating a serene setting for dining, entertaining, and repose. The pergola and existing gas and water connections allow the space to be tailored into a fully appointed outdoor retreat. Central air conditioning, integrated speakers and televisions, wide-plank hardwood floors, motorized shades, seven skylights, generous storage, and a private basement storage room complete this singular offering. Ideally situated at 44 West 22nd Street, between Fifth and Sixth Avenues, the penthouse is surrounded by the best of Flatiron, NoMad, Chelsea, and Union Square. A rare convergence of historic character, modern design, private outdoor space, and complete discretion, this is a true townhouse in the sky.