An unknown entity paid $81.5 million for two units at the Billionaires’ Row tower, marking the second most expensive sale to close in New York City since the start of 2024, according to public records. 

The two apartments, units 63 and 18A, traded for a 30 percent premium over their 2020 sale prices — making the seller, an anonymous trust, the latest at the supertall to flip units for a profit. In 2022, billionaire investor David Och sold his 73rd floor penthouse for $188 million, more than double the $93 million he paid for it in 2019. 

The off-market also surpassed last year’s top deal — another resale at the Vornado tower — which closed for $80 million in August 2023. 

Corcoran’s Deborah Kern, who represented the seller, declined to comment. Compass’ Darya Goldstein, who represented the buyer with Dylan Hoffman, also declined to comment. 

News of the deal comes after top broker Fredrik Eklund announced the $115 million closing of a penthouse at Extell Development’s Central Park Tower in an Instagram post on Friday. The deal, which hasn’t yet landed in public records, is the first in the city to exceed $100 million since 2022. 

220 Central Park South is home to the most expensive residential sale to ever close in the United States. Billionaire investor Ken Griffin set the record when he bought a 23,000-square-foot quadplex for $238 million in 2019. 

Just a year later, the Robert A.M. Stern-designed supertall logged $1 billion in sales and was dubbed the world’s most profitable condo. The 70-story, 117-unit building saved Vornado after the company weathered significant blows to its retail portfolio during the pandemic. 

Only six apartments at the building remained unsold as of March last year. One of the sponsor units still available is unit 23C, which is listed for $13.7 million.