Onboard accommodation is for ten guests inclusive of the owner. The owner has their master suite forward on the raised portion of the main deck bow area. Below we can see a rendition of perhaps how the wide-body master suite will appear. The other four cabins are on the lower deck with two twins and two doubles accounting for guest lodging layout. Up to seven crew can be slept onboard on the lower deck as well.

The interior decor leaves the guest accommodation and continues into the guest public spaces. It is a contemporary feel with modern touches. The idea is to have light and airy spaces echoed by accents of reflective and polished surfaces. Pops of colour in accent pieces bring vibrancy to the interior . Large windows also play a major role in the development and sophistication of the spaces onboard. An interesting feature of the Pershing 140 is that the forward portion of the bow cleverly conceals a relaxation pit for guests.

In the above construction photo showing the forward end of the yacht it can be clearly seen the deck area in the raised position. This is how it will be for guests to use when at anchor or even in marina. In the aft part of the hull there is a beach club that is to be accentuated by two side fold-down terraces on the water.