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. Seller welcomes offers with requests for buyer concessions.