The Mack and the Benenson families have put their stamp on developing the former post office site at 432 E. 14th St.

The mid-block site between First Ave and Avenue A runs south to East 13th Street.

According to Richard Kessler, who heads Benenson Capital Partners, they were previously partners with the Macks on properties in the Pacific Northwest.

The nearly 110-year-old company has owned the site since the late 1940s and wanted a partner who could bring both capital and development expertise, Kessler said.

“The Benenson families and the Mack families share the view that we want to build the best product in the best locations and hold the assets long term,” said Richard Mack, CEO of Mack Real Estate Group.

Kessler noted, “Like a long-term marriage, our experience of the teams working together over the past year at least indicate to me that both families will work well together and in sharing that philosophy.

We will be really good long-term partners. We are hoping that this one project will lead to more.”

The new eight-story apartment building is being designed by Robert Laudenschlager of SLCE Architects, who previously designed Mack’s Williamsburg project.

The 134,000-square-foot, mixed-use building is being planned to fit seamlessly into this Lower East Side neighborhood. “We are working to develop something timeless from a design perspective and contextual from a scale perspective,” said Mack of the low structure that will have plenty of light and air.

Its 114 apartments are being targeted toward millennials, while its 15,400 square feet of ground-floor retail is right across the street from the people-packed Stuyvesant Town.

There will also be many amenities, Mack said, including exercise and rec rooms, a quiet lounge and private dining room. “There will be a tremendous amount of outdoor space and a fantastic interior courtyard,” he added.

The developers expect to start construction this spring.

Jeweler Aaron Basha is taking advantage of Judith Ripka’s closing and moving into her former shop at 673 Madison Ave. on the northeast corner of East 61st Street.

Basha, now at 685 Madison, was represented by Josh Strauss and Benjamin Zack of RKF.

The Duell Management ownership was represented in-house.

“The high-end jewelers are all huddled in the 60s,” said Strauss.

Rents in that Jeweler’s Row area of Madison Avenue are being led by the $2,200-per-foot asks at the Thor Equities-owned reimagined retail at 680 Madison Ave. “Regular” rents on that stretch range from $1,200 per foot and upward.

Founded in 1977, jewel queen Judith Ripka was purchased last year by Xcel Brands, which wants to expand her offerings, have her concentrate on her QVC program and pump up in-store sales at more than 200 US shops rather than rely on her own brick-and-mortar locations.

“The brands we are getting on Madison Avenue are very much in the heart of luxury,” observed Matthew Bauer, president of the Madison Avenue Business Improvement District.

In the last half of 2014, 18 stores opened on Madison Avenue and because of the residences above the stores, Bauer explained, “The retail environment is being populated with potential clients.”

In 2011, we reported that Basha, who was being bumped for the 680 Madison/Carlton House condominium renovations by Gary Barnett’s Extell Development, had bought the remaining years on Ivanka Trump’s lease at 685 Madison when she decided to move her shop to 109 Mercer St. in Soho.

Now, despite getting many offers on that space, sources tell us that Trump does not have her Mercer Street store on the market and is not planning to move.

The Comfort Inn Times Square South is just hitting the market through Jerry Swon and Michael Rothstein of Marcus & Millichap, along with their Ontario, Calif., colleague, Gordon Allred.

The 78-room hotel at 305 W. 39th St. was built in 2007 and as it is well-located between the Javits Center, Times Square and Penn Station, has a 93 percent occupancy rate with an average daily rate (ADR) of around $180 per night. The asking price of $35 million equates to $448,718 per key.

“We feel there’s room for the ADR to grow and additional operational efficiencies that can be achieved to make this an attractive investment,” said Swon.

Tidbits from the Real Estate Board of New York’s annual shindig last week:

Which executive shouldn’t ever play poker, as his face turned bright red when we asked about his company’s secret bids for Midtown properties?

Council Speaker Melissa Mark-Viverito couldn’t wait to snuggle up to First Deputy NYPD Commissioner Benjamin Tucker when she saw the camera come out.

And while Mayor de Blasio showed up at the tail end of the VIP cocktail party, he refused for a second year to walk across the dais and wave to the REBNY members. Would it destroy his progressive creds to be seen with building owners, or is he worried about requiring inclusionary housing?