ESE FUNDING SPC LTD. v. STANLEY

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).

We have reviewed plaintiff's remaining arguments and find them unavailing.