View premiums are real, and few views are quite as spectacular as the one commanded by 181 Fremont’s grand penthouse in San Francisco. The residence, which occupies the entire 70th floor of the West Coast’s tallest mixed-use tower, is back on the market for $47.5 million — or about $6,843 per square foot.

There isn’t much competition for the title this penthouse holds. Rising more than 700 feet above the city, it’s the highest residence in San Francisco, with no other home built above it. The 6,941-square-foot layout takes full advantage of that elevation, wrapping floor-to-ceiling glass around the entire floor. From up here, you’re roughly level with the Transamerica Pyramid’s spire, which stands prominently in sight, along with the Golden Gate Bridge, the Bay Bridge, the Marin Headlands and the unmistakable spine of Mount Tamalpais tracing the horizon to the north.

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The grand penthouse at 181 Fremont St. on the 70th floor is the highest listing in San Francisco. It is listed for $47.5........

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