In PM Contracting Company, Inc. v. 32 AA Associates LLC, 4 AD3d 198 (1st Dept 2004) a case involving a similar situation with respect to the name of the owner on a notice of lien, the Appellate Court disregarded a conveyance that it characterized as not being one at arm's length. In that case, the former corporate owner transferred its entire interest in the property to a new corporation, of which the former corporate owner was the sole shareholder. Under those circumstances, the Court held that the misnomer did not prejudice any party, and further held the lien to be valid.