Tha Bronx 3 appears to have 2 penthouses based on the wiki listing: Penthouse 1 and Penthouse 2.

Where they are

  • Penthouse 1 is listed above the (___) store in the Main region of the Bronx.
  • Penthouse 2 is listed in the Highland Region of the Bronx, with access in the parking lot and a $15,000 cost to access.

Quick scoop

So the short answer is: there are 2 penthouses in Tha Bronx 3, at least according to the current location list.