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NEW YORK CITY — Besen & Associates has arranged the sale of two contiguous three-story residential buildings located at 316 and 318 E. 81st St. on Manhattan’s Upper East Side. An undisclosed buyer acquired the assets for $9.2 million, or $750 per buildable square foot. With a total of 12,232 buildable square feet, the buyer plans to develop the properties in luxury residential housing. The asset at 316 E. 81st St. is a single-family property and the property at 318 E. 81st St. is a seven-unit multifamily building. Jess Cirolli-Quinones of Besen & Associates represented the buyer, while Rolfe Haas, also of Besen & Associates, represented the undisclosed seller.