Under contract-accepting backup offers. Prime Commercial Development Opportunity – US Hwy 540 W, Winter Haven, FL Unlock the potential of this prime commercial development site on US Highway 540 W, centrally located in the rapidly growing Winter Haven market. This 2.38-acre vacant parcel offers exceptional visibility, lakefront views, and access along a high-traffic corridor surrounded by established residential communities, Publix, schools, and popular recreational destinations. Per Polk County property records, the site is designated Commercial/Industrial and falls within both the Neighborhood Activity Center (NAC) and Transit Supportive Development Area (TSDA) future land use districts—zoning classifications that support a wide range of commercial, retail, and light-intensity service uses. Potential development concepts include a restaurant, car wash, educational facility, putt-putt golf course, drive-thru, or neighborhood services. The property features approximately 1.12 acres (48,787 sq ft) of buildable land in Flood Zone X, providing ample space for a structure exceeding 5,000 sq ft, over 35 parking spaces, and room for thoughtful landscaping integration. Engineering reports, surveys, and preliminary planning documents have already been completed and are available to qualified buyers—streamlining the path to approval and helping reduce potential development delays. This is a rare opportunity to secure a strategically positioned commercial parcel in one of Central Florida’s most dynamic growth corridors. All information should be verified with local jurisdictions.