SEC Comment Letter for BRT Apartments Corp. (BRT) (CIK 0000014846) (BRT) — Sep 10, 2019
BRT Apartments Corp. (BRT) (CIK 0000014846)
Date: Sept. 10, 2019 · CIK: 0000014846 · Accession: 0000000000-19-013393
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File numbers found in text: 333-233555
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September 10, 2019
S. Asher Gaffney
Secretary and Counsel
BRT Apartments Corp.
60 Cutter Mill Road
Great Neck, New York 11021
Re:BRT Apartments Corp.
Registration Statement on Form S-3
Filed August 30, 2019
File No. 333-233555
Dear Mr. Gaffney:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Folake Ayoola, Senior Counsel, at 202-551-3673 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities
cc: Jeffrey Baumel