The owners of the luxury Trump Soho Hotel have filed a $2.3 million suit against Con Ed and insurance company Affiliated FM over lost business during superstorm Sandy. The suit filed yesterday in State Supreme Court by Mishcon de Reya legal eagle James J. McGuire for the owners alleges “gross negligence” against Con Ed for “loss of gross earnings, rents, expenses to reduce loss and extra expenses caused by an explosion at a Con Ed substation” at 14th Street and Avenue C. (Con Ed blamed the power loss on flooding.) The suit claims the loss of electricity and steam during Sandy last fall impacted business. Affiliated FM refused to provide coverage for the hotel’s claim, the suit alleges. The Trump-managed property — known for hosting the likes of Kim Kardashian, Will and Jaden Smith, Jessica Alba and Sofia Vergara — also says occupancy, which was expected to be above 80 percent for the week when Sandy hit on Oct. 29 and the one following, plunged to 50 and a mere 14.8 percent. The suit adds that the Trump Soho had projected earnings of more than $185,000 from spa and banquet businesses, which also took a hit. As a result, the hotel had to take out a $350,000 loan to cover expenses and payroll, the suit claims, and had to provide guests flashlights, bottled water and other provisions and bring in a generator. Julius Schwarz, general counsel for hotel owners Bayrock/Sapir Organization, told Page Six that the suit could potentially open the door for many other business owners downtown to file similar claims. “I wouldn’t see why there wouldn’t be some link,” he said. “All the small business owners suffered with almost a week of no power.” A Con Ed rep told us: “The outages to much of lower Manhattan during Sandy were due to unprecedented flooding in our facilities and other areas. This is a matter between building owners and their insurers. We will review the allegations in this lawsuit when we are served with the summons and complaint.” An Affiliated FM rep had no comment.