Breathtaking: The word describes not only the Walker Tower Residences penthouse that has just gone up for sale, but it also applies to the jaw-dropping $11,745 per-square-foot price that has pushed this 5,995-square-foot unit to its astounding $70,000,000 list price.

Then again, what else do you expect in downtown Manhattan these days, especially for a unit that already set a record sale price last year at $50.9 million?

The Walker Tower penthouse was bought in 2014 by nightclub and restaurant company CEO Neil Moffitt of Hakkasan Group, who has reportedly never lived in the place but has decided to flip it for a nearly $20 million over what he paid. Of course, how would Moffitt have time for sitting around and staring at the NYC skyline? He’s got pulsating and successful nightclubs to run from Atlanta to Vegas.

Aside from the $72 million triplex penthouse being sold in the One Madison building by media mogul Rupert Murdoch, this Walker Tower residence is one of the most expensive listings in all of Downtown.

Located at 212 W. 18th Street, the 1929 Art Deco building was once the New York Telephone Company office and later purchased by Verizon.

According to Forbes, the “building is known for thick walls; Cameron Diaz reportedly purchased an investment property there.” The views are said to be stunning and span from the Empire State Building to the Manhattan Bridge and the Hudson River.

Kamali Chandler of Sotheby’s International Realty holds the listing.