HOUSE OVERSIGHT 022442 seandessay with a muitiserseratkinal corn- Big Ticket 1355 First Avenue tor the env I Four Floors, One Apartment ima. A three-apartment penthouse ounblnatiun. spanning the top Into floors of the Charles condo- minium at 1355 First Avenue, at,, for 537.94 million and was the most expensive closed sake of the tielfek. according to city mounts_ Wrr: $37,940,000 The price is the highest ever paid for a home on the Upper East Side east at riled Avenue. accord- ing to CityReolty. which tracks cn- op and condo Wes. The common charges for PHI, an 11.744-utuare-foot quadniplot with 1,3(M) square feet at private terraces on two levels and views that extend north, south and from nver to river. are $10,547 a month. Taxes are $4,048 a month, abated through 20211 The buyer, who was shielded under a limited liability company, CRE Acquisition L created the Sprawhng unit by combining the original duplex penthouse. priced at $16.5 million, with the two contiguous floors beneath, tine priced at 110.iii million and !he other at SIO 63 million The three aParunents.o Boors 71 to 3.7., comprise admen bed- rooms and 1•2 and a Wolf both- .0041i 1356 First Avrnue mums But &warthog to a publi- cist for the Charles, the buyer. who is Ameriam, ts cresting a custom confIgunition with 13-fool ceilings and a pnvate elevator. -It's like having a taWribOuSe, but with views and the services of an ultraluxury condominium." said R. Ramie 1Canitar, the thief execuuve of Bluerodt Reel Estate, which is developing the prcaect with the Victor Group. The buyers were represented by Beth Benalloul of the CANC011111 Group, who declined to comment. The Charles. a 27-unit gist:n- and-limestone condominium de- signed by Ismael LaNyva, is on Flrst Avenue between 72nd and 73rd streets, a neighborhood wins more tenetnent-style walk-ups and postwar high-flies than ritzy townhouses and luxury condos. 'There was always a tine of de- lineatio