The most luxurious place in David [1] is the new 
Hotel Ciudad de David (Calle D Norte between Avenida 9 de Enero/1 Este and Avenida 2 Este, tel. 774-3333, www.hotelciudaddedavid.com [2], starts at US$137.50 s/d), a six-storied, twin-towered, mirrored-glass business hotel with 103 rooms. Opened in late 2009, it’s a quiet, air-conditioned oasis in the middle of busy, muggy David.
The service from the staff, clearly proud to work at the best hotel in town, is formal but cordial. Rooms are modern, attractive, and tastefully decorated, with flat-screen TVs, mini-bars, in-room safes, and free Wi-Fi. Security is good here: a card key is needed to operate the elevators, and rooms are equipped with smoke detectors and sprinklers. One of the rooms is equipped with disability aids.
A good-sized, attractive pool nestles between the towers on the 3rd floor. Other amenities include a business center, a ritzy-looking restaurant and bar, and a small gym, complete with a sauna for those who can’t be bothered to get a natural sauna by merely stepping outdoors.
Links:
[1] http://www.moon.com/destinations/panama/western-highlands/david
[2] http://www.hotelciudaddedavid.com