SEC Comment Letter 0000000000-26-004364 to BRT Apartments Corp. (BRT)
BRT Apartments Corp.
Date: April 29, 2026 · CIK: 0000014846 · Accession: 0000000000-26-004364
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295315
Letter
April 29, 2026 S. Asher Gaffney Vice President, Corporate Secretary and Counsel BRT Apartments Corp. 60 Cutter Mill Road, Suite 303 Great Neck, NY 11021 Re: BRT Apartments Corp. Registration Statement on Form S-3 Filed April 24, 2026 File No. 333-295315 Dear S. Asher 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 Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Brian Lee, Esq.
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April 29, 2026 S. Asher Gaffney Vice President, Corporate Secretary and Counsel BRT Apartments Corp. 60 Cutter Mill Road, Suite 303 Great Neck, NY 11021 Re: BRT Apartments Corp. Registration Statement on Form S-3 Filed April 24, 2026 File No. 333-295315 Dear S. Asher 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 Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Brian Lee, Esq.