San Lorenzo building second SD110' megayacht Italian yacht builder San Lorenzo is currently working on the second hull for the SD110 range of yachts. The Semi Displacement yacht fits comfortably between San Lorenzo's SD92 and SD122 models giving owners more choice in an already well established range. Speaking of owners, this one is destined for an American client. The yacht oozes typical San Lorenzo styling, no surprises in the design. Currently under construction at the yard's Viareggio facilities the tri-deck megayacht is on schedule for delivery in 2014. San Lorenzo spared no chance at trying to open up the saloon area on the main deck. As is present on many of their models now, the sliding doors on the side of the saloon open to the side decks. The view outwards is further aided by foldable bulwarks that jettison to create mini balconies or terraces.