Yes and no. The exterior shots are the real Serendipity 3 on East 60th Street in Manhattan. However, the interior ice cream parlor scenes were built on a soundstage in Toronto due to the limited space in the actual restaurant.

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As fate would have it, Jonathan and Sara both end up at the Empire State Building on the exact day and time they agreed to meet. Reunited, they must confront their past feelings and decide whether to follow their hearts or stay with their current partners.