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UPLOAD Filing

BRT Apartments Corp.
Date: May 1, 2025 · CIK: 0000014846 · Accession: 0000000000-25-004601

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-07172

Date
May 1, 2025
Author
Division of Corporation Finance
Form
UPLOAD
Company
BRT Apartments Corp.

Letter

Re: BRT Apartments Corp. Form 10-K for the year ended December 31, 2024 File No. 001-07172 Dear George E. Zweier:

May 1, 2025

George E. Zweier Chief Financial Officer BRT Apartments Corp. 60 Cutter Mill Road Great Neck, NY 11021

We have reviewed your filing and have the following comment.

Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments.

Form 10-K for the year ended December 31, 2024 Note 1 - Organization, Background and Significant Accounting Policies Segment Reporting, page F-13

1. Please tell us how your segment disclosure complies with ASC 280-10-50-26A and 50-26B regarding significant segment expenses and other segment items for each reported measure of segment profit or loss.

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 Ameen Hamady at 202-551-3891 or Isaac Esquivel at 202-551-3395 if you have questions regarding comments on the financial statements and related matters. May 1, 2025 Page 2

Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 1, 2025

George E. Zweier
Chief Financial Officer
BRT Apartments Corp.
60 Cutter Mill Road
Great Neck, NY 11021

 Re: BRT Apartments Corp.
 Form 10-K for the year ended December 31, 2024
 File No. 001-07172
Dear George E. Zweier:

 We have reviewed your filing and have the following comment.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the year ended December 31, 2024
Note 1 - Organization, Background and Significant Accounting Policies
Segment Reporting, page F-13

1. Please tell us how your segment disclosure complies with ASC
280-10-50-26A and
 50-26B regarding significant segment expenses and other segment items
for each
 reported measure of segment profit or loss.

 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 Ameen Hamady at 202-551-3891 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters.
 May 1, 2025
Page 2

 Sincerely,

 Division of Corporation Finance
 Office of Real Estate & Construction
</TEXT>
</DOCUMENT>