SEC Comment Letter for BRT Apartments Corp. (BRT) (CIK 0000014846) (BRT) — Apr 22, 2016
BRT Apartments Corp. (BRT) (CIK 0000014846)
Date: April 22, 2016 · CIK: 0000014846 · Accession: 0000000000-16-073320
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File numbers found in text: 001-07172
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Mail Stop 3233 April 22, 2016 Via E -mail Mr. Jeffrey A. Gould Chief Executive Officer, President and Trustee BRT R ealty Trust 60 Cutter Mill Road, Great Neck, N Y 11021 Re: BRT Realty Trust Form 10 -K for the fiscal year ended September 30, 2015 Filed December 11 , 2015 File No. 001-07172 Dear Mr. Gould : 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 la ws 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/ Kim McManus Kim McManus Senior Attorney Office of Real Estate and Commodities