SEC Comment Letter for BRT Apartments Corp. (BRT) (CIK 0000014846) (BRT) — May 9, 2013
BRT Apartments Corp. (BRT) (CIK 0000014846)
Date: May 9, 2013 · CIK: 0000014846 · Accession: 0000000000-13-025770
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-07172
Letter
May 9 , 2013 Via E -mail George Zweier Vice President and Chief Financial Officer BRT Realty Trust 60 Cutter Mill Road Great Neck, NY 11021
Re: BRT Realty Trust Form 10 -K for the Year Ended September 30 , 2012 Filed December 13 , 2012 File No. 001-07172
Dear Mr. Zweier :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jonathan Wiggins
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May 9 , 2013 Via E -mail George Zweier Vice President and Chief Financial Officer BRT Realty Trust 60 Cutter Mill Road Great Neck, NY 11021 Re: BRT Realty Trust Form 10 -K for the Year Ended September 30 , 2012 Filed December 13 , 2012 File No. 001-07172 Dear Mr. Zweier : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jonathan Wiggins Jonathan Wiggins Staff Accounta nt