Spectacular SoHo Penthouse, situated within the fabled SoHo Cast Iron Historic Neighborhood!Beautiful 3,249 square foot triplex featuring 3 bedrooms, 3.5 baths, an additional media room or fourth bedroom, along with three fantastic terraces.This trophy home has undergone a complete transformation, using only the highest quality finishes throughout. The first level unfolds onto a gracious living room featuring soaring ceilings up to 119, custom light walnut floors, Floss lighting, oversized arched windows, wood-burning fireplace with Italian marble surround, flanked by custom built-ins. The chefs kitchen is fully equipped with top-of-the-line appliances: Gaggenau range, grill, and teppanyaki; adjustable Miele automated vented hood; Miele oven and dishwasher; Sub-Zero Custom Wine Cooler and Refrigerator, all enhanced by beautiful white Italian marble countertops and mosaic backsplash. Also on this level are a separate dining area, two spacious bedrooms with en-suite marble baths, stylish powder room with Villeroy & Boch and Kallista fixtures, as well as an oversized laundry room. A stunning open staircase unveils the luxurious Master-suite level, featuring a sun-filled bedroom with a wall of windows and sliding glass doors which invites viewing of homes first terrace. This oasis includes irrigated plantings, outdoor furnishings and lighting, and a fully equipped kitchen with Viking grill. The en-suite spa quality bathroom also highlights Boffi Italian fixtures such as double vanity & mirrors, lighting, deep soaking tub, and an oversized spa shower with rain shower-head and steam; all accentuated by floor-to-ceiling windows. The top level is currently used as a media room, but could easily be transformed into a fourth bedroom, library, or office. It is flanked by two additional terraces. The larger features an additional kitchen with Viking grill, and spectacular views including the dome of the iconic Police Building.  Additional features include Somfy automated window treatments, Sonos controlled surround sound speakers throughout, iPad/iTouch docking stations, A/V system, Nest controlled central air, and high-tech security system which includes key pad/fob entry and closed circuit cameras.  There is also a separate 7' X 9' X 4 1/2' storage closet.In one of New Yorks most desirable locations, SoHo, 22 Mercer Street was originally built in 1860, and has been recently converted to a luxury boutique condominium with full-time doorman.