350 West 44th Street (LightSquare)

The site is a standard 75-by-100-foot mid-block interior lot, and the building occupies 75 feet of frontage to a depth of about 66 feet, leaving a rear yard. There is no corner and no protected exposure on either flank, which shapes the plan exactly as it shapes every interior-lot building in Manhattan: glass concentrated on the West 44th Street elevation and on the rear yard, with the party walls largely solid.

Residences occupy floors two through seven, with the commercial unit at the base. The plate repeats: recorded unit areas cluster tightly at roughly 508, 625, 880 and 1,165 square feet across the middle floors, with larger layouts of roughly 1,415 and 1,880 square feet at the top of the stack. Twenty-nine residences across six residential floors works out to roughly five per floor, which is why the smaller layouts dominate the count. Marketing describes one-, two- and three-bedroom homes, and the recorded areas support that: the 508 and 625 square foot lots are one-bedrooms, the 880 and 1,165 square foot lots are two-bedrooms, and the largest lots at the top are the three-bedrooms.

Specification is consistent rather than tiered. Five-inch red oak flooring, concealed-duct mini-split systems with linear vents rather than through-wall units, Italian kitchen cabinetry with quartz counters, Thermador and Smeg cooking and refrigeration, and a Miele washer and dryer in every residence. Bathrooms carry radiant heated floors throughout — an unusual level of specification for a building of this size — with Kohler, Duravit, Grohe and Hansgrohe fittings and imported porcelain and marble surfaces. The variation between residences is in bathroom configuration and in private outdoor space, not in finish level.

The amenity program is compact and well-chosen for 29 units: a lobby with a waiting area, a package room with intercom, bicycle storage, private storage, a fitness center, a pet spa, and a roof carrying a lounge terrace with a chef-grade outdoor kitchen and an outdoor movie lounge with an exterior projection screen. Access control is electronic throughout, with biometric and password door locks and video intercom.

What is not documented is staffing. No attended lobby or doorman appears in the sponsor's published materials or in city records. For a 29-unit building that is normal and it keeps common charges down, but a buyer moving from a full-service building should confirm exactly what coverage exists — porter hours, superintendent arrangement, package handling — with the managing agent before contract.

The building is young enough that its operating baseline is still forming. The first residents closed in February 2025; the final certificate of occupancy issued in September 2025. Ask for the current operating budget, the reserve position, the assessment history, and the sponsor's remaining holdings before contract.

Ownership form: Condominium. Resales close through a board right of first refusal rather than a cooperative approval, producing the faster 30-to-45-day closing timeline typical of condominium purchases.

Pets: Permitted per management-sourced records; the building includes a pet spa. Confirm weight and breed limits in the house rules.

Pied-à-terre, subletting, LLC, trust and foreign ownership: All permitted under the standard condominium framework. The recorded deed history includes purchases taken in the names of trusts and limited liability companies, which is consistent with a permissive entity-purchase framework. Minimum lease terms should be confirmed with the managing agent.

In-unit washer/dryer: Permitted; every residence is equipped.

Flip tax: Not documented in public records. Confirm any resale capital contribution with the managing agent before pricing a sale.

Real estate taxes: No abatement. Underwrite the full unabated bill on the specific unit and run True Monthly Carrying Cost analysis against the current bill.

Recent sales

Recent closings at this building, curated by The Roebling Team research desk. Prices are the transfer amounts recorded with the NYC Department of Finance; apartment-level detail is checked against the building’s own file in The Roebling Research Library before publishing.

Market read. Most recent trades (2026) cleared a median $1,632/sf across 5 sales. Median listing discount 1.7% from the last ask — a recurring negotiation gap worth pricing into any offer or listing strategy.

Sales sourced from NYC Department of Finance recorded transfers (BBL 1-01034-7502) and verified listing data. Apartment-level facts (line, condition, asking-price context) curated and cross-verified by The Roebling Team research desk. Not all transactions cross-verify with ACRIS records — sponsor and LLC purchases sometimes record at stipulated values rather than market price; square footage from recorded condo declarations and offering plans.

Ignore the PLUTO year built. City data says 2023. The first certificate of occupancy issued December 31, 2024 and the final one September 29, 2025. Any comparison set built on the 2023 date is comparing this building to the wrong vintage.

Underwrite full taxes from day one. No 421-a, no 485-x, no exemption of any kind on any lot. This is the number most likely to differ from your expectations.

There is still one sponsor unit. Ask about it directly. A last-unit sponsor sale at the tail of a sellout is where the concessions are, and it is also the diligence question that tells you whether sponsor board control has fully transitioned.

Confirm staffing. No doorman or attended lobby is documented. That keeps common charges low and it is the right trade for many buyers, but it should be a decision rather than a discovery.

Understand what the Special Clinton District does for you. It capped this building at seven stories, and it caps the neighbors too. On a mid-block interior lot with solid party walls, that zoning protection is worth more than it would be almost anywhere else in Midtown.

Walk the block at night. West 44th between Eighth and Ninth is Theater District service frontage and Port Authority-adjacent. The double-pane windows are a real mitigation; test them after curtain time, not at noon.

Correct the year built before the buyer's agent finds it. Publishing the certificate-of-occupancy dates alongside the listing removes an objection before it forms and makes the building read newer, which it is.

Be direct about the tax posture. Presenting the full unabated number up front, paired with a True Monthly Carrying Cost analysis, outperforms letting it surface in diligence.

Position against the towers, not with them. The nearby 2000s-era Hell's Kitchen condominiums are large, amenity-heavy and differently priced. A 29-unit building with radiant-heated baths, in-unit Miele laundry and a roof terrace is a different product, and the comparison should be framed that way.

Sponsor inventory is the competition. While a sponsor unit remains, it sets the floor on the line it belongs to. Price and time your listing with that in view.

If you're considering 350 West 44th Street, also evaluate:

• 464 West 44th Street (Chatham 44) — a 58-residence 2007 ground-up condominium on the same street; the closest comparison by address and the larger, older alternative
• 517 West 46th Street (Clinton West) — 2007 ground-up construction in the same corridor; a full-amenity peer at greater scale
• 505 West 47th Street (The 505) — 2008 new construction; the mid-2000s Hell's Kitchen condominium benchmark
• 447 West 45th Street — purpose-built as a condominium in 1986; the small-building alternative with a 20 percent minimum down requirement
• 406 West 45th Street (Thorndale Condominium) — an early-1900s structure converted to condominium; the conversion-versus-new-construction comparison at similar density
• 500 West 43rd Street (The Strand) — roughly 311 residences from the late 1980s; the large full-service alternative one block south
• 350 West 42nd Street (The Orion) — 551 residences delivered in 2006; the tower alternative, with an entirely different amenity load and common-charge structure
• 247 West 46th Street (The Platinum) — a 2008 condominium in the Theater District; comparable vintage, higher density
• 325 West 45th Street (The Whitby) — a 1924 apartment hotel now a cooperative; the prewar co-op alternative in the same blocks, with different policy and financing rules