
    ESE Funding SPC Ltd., Appellant, v Morgan Stanley et al., Respondents.
    [891 NYS2d 400]
   Plaintiff negotiated an arm’s length commercial contract with defendant Morgan Stanley Altabridge to purchase defendants’ financial risk associated with a third-party security transaction. Plaintiff has made no showing that any of these defendants had a “special relationship” with plaintiff (cf. Kimmell v Schaefer, 89 NY2d 257 [1996]).

We have reviewed plaintiffs remaining arguments and find them unavailing. Concur — Andrias, J.P., Friedman, Acosta, DeGrasse and Román, JJ.  