In one of the largest New York City deals to close since the pandemic, a Soho penthouse has sold for $35.14 million, setting a record for the neighborhood.

Spanning the top three floors of the Broome Street building where actor Heath Ledger was found dead in 2008, the roughly 8,000-square-foot apartment was most recently listed for $43.75 million with Oren and Tal Alexander of Douglas Elliman. The unit originally went on the market two years ago for $65 million with another firm.

Despite the discount, the deal is the most expensive residential sale ever recorded in Soho, local agents said. The prior record was held by the $34 million sale of rocker Jon Bon Jovi’s penthouse at 158 Mercer Street in 2015, according to real-estate agent Leonard Steinberg of Compass, one of the listing agents for that unit.

The four-bedroom apartment contains roughly 8,000 square feet of interior space across the fifth, sixth and seventh floors of the cast-iron condominium building, according to the listing. There are six terraces, one with a built-in hot tub.

More: Manhattan Market Sees Relative Uptick in Luxury Sales

A great room has 15-foot-tall ceilings and two skylights, oversize windows overlooking Soho and two wood-burning fireplaces. The primary kitchen has another wood-burning fireplace and two butlers’ pantries; a second kitchen on the top floor of the apartment services entertaining spaces there. The master suite has dual private terraces and a coffee bar.

The sellers were financier David Matlin, co-founder of distressed investor MatlinPatterson Global Advisers, and his wife, Lisa Matlin. The Matlins bought the property in 2011 for $17.8 million, records show, and did an extensive renovation. They couldn’t be reached for comment.

Mr. Ledger died of an accidental drug overdose in an apartment he was renting on the fourth floor of the building, according to the book "Heath Ledger: Hollywood’s Dark Star" by Brian J. Robb.

Mr. Steinberg, who wasn’t involved in the sale of the Matlin apartment, said the high-end Manhattan market is beginning to revive after being "comatose" during the coronavirus lockdown and its immediate aftermath. "It’s now off life support," he said, noting that there are several deals percolating in the $30-million range. "There’s definitely an audience that has emerged looking at this price point."

In the second quarter, the median sales price for luxury Manhattan properties was down 11.3% from the prior year, according to a Douglas Elliman market report.

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