diff --git a/papermill/tests/test_translators.py b/papermill/tests/test_translators.py
index 0edc1f07..4d49a2ca 100644
--- a/papermill/tests/test_translators.py
+++ b/papermill/tests/test_translators.py
@@ -107,6 +107,10 @@ def test_translate_comment_python(test_input, expected):
                 Parameter("b", "float", "-2.3432", "My b variable"),
             ],
         ),
+        (
+            's = "a=b"',
+            [Parameter("s", "None", '"a=b"', "")],
+        ),
     ],
 )
 def test_inspect_python(test_input, expected):
diff --git a/papermill/translators.py b/papermill/translators.py
index 1cb43d89..47a62e81 100644
--- a/papermill/translators.py
+++ b/papermill/translators.py
@@ -246,7 +246,7 @@ def flatten_accumulator(accumulator):
             if nequal > 0:
                 grouped_variable.append(flatten_accumulator(accumulator))
                 accumulator = []
-                if nequal > 1:
+                if nequal > 2:
                     logger.warning(f"Unable to parse line {iline + 1} '{line}'.")
                     continue