Related Companies has dropped their first penthouse listing at the currently under construction 15 Hudson Yards. Unit 88B is now available for cool $32 Million and the unit is one of four penthouses that sit at the skyscraper which will rise over 99'. 88B is a duplex that covers 5,161 SF spread over 4 bedrooms, 6.5 bathrooms. The residence is located in the Southwest corner of the building for views of Thomas Heatherwick’s Vessel and features a “great room” with 26' ceilings, an open-concept kitchen/family room, a luxurious master suite with his and hers bathrooms. Amenities at 15 Hudson Yards include a 75' wimping pool, spa, state-of-the-art fitness center and private dining room. The tower was designed by Diller Scofidio + Renfro in collaboration with David Rockwell and is on track for completion next year (2018).