The property asset involved in the transaction is a development site located at 104 West 145th Street in the Manhattan market. The asset has a buildable square footage of 935,000 and is associated with a refinancing loan amounting to $25,800,000, with a loan per buildable square foot calculated at $27.5.

Summary of transaction details:

• Property Type: Development Site
• Transaction Amount: $25,800,000
• Address: 104 West 145th Street
• Market: Manhattan
• Asset Type: Development Site
• BSF: 935,000
• Lender: Nir Mor, Isaac Abraham & Rami Ben Yehuda - Hanover Capital NY
• Landlord: Steven Neuman - Coltown Equities
• Brokers: Isaac Filler, Steven Edelstein & Yossi Koschitzki - Filler Capital
• Loan Type: Refinance
• LPBSF: $27.5

The key individuals and companies involved in this transaction include the lenders Nir Mor, Isaac Abraham, and Rami Ben Yehuda from Hanover Capital NY, who facilitated the refinancing. Steven Neuman from Coltown Equities serves as the landlord for the property, while the brokers representing the transaction are Isaac Filler, Steven Edelstein, and Yossi Koschitzki from Filler Capital.