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NEW YORK CITY — ACRES Capital has provided a $40.7 million loan for the refinancing of The Eve, a 76-unit apartment building located in the Crown Heights neighborhood of Brooklyn. The Eve is a seven-story, newly constructed building that offers elevator service and a mix of studio, one- and two-bedroom units. Amenities include a fitness center, resident lounge, children’s playroom, rooftop deck, pet washing station and various outdoor recreational spaces. The name of the borrower was not disclosed.