The New Albany Company (NACO) is a private real estate development firm owned by Les Wexner and chaired by John Kessler, responsible for the master-planned community of New Albany, Ohio. Established to realize Wexner's vision of an idyllic, village-like suburb inspired by English countryside estates and historic American planned communities, NACO has transformed over 5,000 acres in Franklin County into a high-end residential, commercial, and recreational enclave. The community includes luxury homes, corporate headquarters for companies like Abercrombie & Fitch (formerly), golf courses, an equestrian center, extensive green spaces, and highly rated schools, emphasizing sustainable development, architectural harmony, and quality of life. NACO manages community governance through organizations like the New Albany Country Club and Community Authority, overseeing infrastructure, security, and amenities. Development began with land acquisition in the late 1980s, growing New Albany's population to around 10,000 residents by the 2020s, making it one of Ohio's wealthiest zip codes. The firm maintains strict design guidelines to preserve aesthetics and exclusivity, attracting executives and affluent families. While closely tied to Wexner's personal residence in New Albany and his L Brands empire, NACO operates as a separate entity focused on long-term stewardship rather than short-term profits. No major controversies directly involve NACO, though its founder's associations have occasionally drawn media attention.