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Excellent commercial property located seconds from Main Street in the heart of Flushing. This three-story commercial building with full basement offers high visibility and high traffic in one of Queens' most active commercial corridors. The layout includes three above-ground floors plus a basement, allowing for flexible commercial uses such as retail, office, professional, or service-based businesses and many more. The property is conveniently situated near multiple transportation options including subway lines, bus routes, highways, and the LIRR, making it accessible from all directions. All necessary shopping, dining, and entertainment hubs and within walking distance. Low expenses and strong lease demand make this an attractive opportunity for both investors and end users. Projected cap rate is approximately 6.66% based on current market data. Current tenants have no leases. Great for both end users and investors. Buyers must conduct their own due diligence.