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NEW YORK CITY — SKW Funding has closed a $12 million first lien mortgage loan for the refinance and cross-collateralization of two Manhattan properties. Located between Houston and East First streets in East Village, the first site is a predominantly vacant land site that contains the foundation from a prior structure that was demolished in 2000. The second asset is located between Third and Second avenues in East Harlem. Daniel Wrublin and Menelik Tefera of SKW Funding arranged the financing for the undisclosed borrower.