The developers of one of the most luxurious buildings in Manhattan, 15 Central Park West, have their eyes set on midtown east (also known as Turtle Bay) — specifically First Avenue near 46th Street where a new luxury condo project is under construction. Arthur and William Lie Zeckendorf’s latest development, a 44-story tower, will be the area’s first new residential project since 2001 when the Trump World Tower was completed and is poised to set price records for that area. It’s located across the street from the United Nations, at 50 UN Plaza, hoping to attract like-minded wealthy buyers from around the world who are fueling demand and price increases at One57 and 432 Park Avenue. Zeckendorf’s plans call for 88 apartments, with prices starting at $2.8 million for a one-bedroom unit. Two-bedroom units range from $3.6 million to $9.4 million. A 9,700=square-foot (900-square-meter) duplex penthouse spanning the 43rd and 44th floors will be listed for $55 million. According to preliminary plans, the property includes five bedrooms as well as a pool and terrace on the top floor. Sales will begin in the third quarter.