A Miami Beach condominium has sold for $27 million in what could be a short-lived record for the Miami-Dade County condo market.

Setai PH Villa B LLC on Jan. 11 sold the Penthouse Villa B unit at Setai Resort & Residences, 101 20th St., according to Miami-Dade County records. The buyer is FLPH LLC, a Delaware company managed by Boca Raton attorney Frank Chapman. Messages left with Chapman were not returned by deadline.

The sale appeared on the county’s property records website Wednesday. No financing was recorded.

Setai PH Villa paid $15 million for the three-bedroom penthouse unit in June 2010.

Janne S. Keskinen of Lake Worth is the managing member of Setai PH, according to the special warranty deed. Calls to Keskinen were not returned by deadline.

The sale of the eight-year old unit exceeds the $25 million sale of the Penthouse 1 unit in the South Tower of Continuum South Beach in May. At the time, brokers said the Continuum sale was a record for the local condo market.

A new record could be set in the near future if Ian Bruce Eichner receives anything close to the $39 million asking price for another Continuum penthouse.

Jeff Miller of Zilbert International Realty was the listing agent for the Setai penthouse. Calls to Miller were not returned by deadline.

His listing said the 7,107-square-foot unit has four bedrooms, four bathrooms and two half-bathrooms. At that square footage, the penthouse sold for about $3,800 per square foot.

The price per square foot exceeds the $3,704 per square foot price that Netscape Communications Corp. founder James Clark realized when he sold another Setai penthouse for $21.5 million in December 2011.

The just-sold penthouse occupies the entire 40th floor of Setai and comes with a 4,000-square-foot terrace with a pool, a garden and outdoor dining areas. The unit has views of the ocean, the Intracoastal Waterway and the city.