Development opportunity to acquire a rare & oversized 26,647-square-foot lot in the heart of the Beverly Hills Flats at approximately $544 per square foot of land, with nearly Ready-to-Issue plans for a spectacular 16,000-square-foot modern architectural estate. The proposed seven-bedroom residence features a resort-inspired design with a zero-edge swimming pool, steam room, sauna, wine cellar, bar, designer closets, six-car garage, and a lower level featuring a theater, gym, and wellness facilities. Situated on one of Beverly Hills' iconic palm-lined streets, within walking distance of Canon Drive and Rodeo Drive, the property offers a rare combination of location, scale, and architectural potential. Compelling Owner-User or Developer Opportunity: With vertical construction estimated at $750 per square foot and a projected finished value of $37.6 million, the development pro forma indicates approximately $7-10 million in potential profit. For an owner-user, this presents an opportunity to create a bespoke architectural estate at a significant potential discount to purchasing a comparable finished home. For an investor, the opportunity offers substantial value-add potential, with the flexibility to develop or land-bank a scarce asset in one of Beverly Hills' most desirable neighborhoods. With limited inventory of newly built architectural estates in the Flats, this is an opportunity to control a premier property with significant long-term potential.