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Correspondence 0001140361-23-020769 from BRT Apartments Corp. (BRT)

BRT Apartments Corp.
Date: April 27, 2023 · CIK: 0000014846 · Accession: 0001140361-23-020769

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File numbers found in text: 333-265591

Date
April 27, 2023
Author
Asher Gaffney
Form
CORRESP
Company
BRT Apartments Corp.

Letter

Re:

VIA EDGAR

April 27, 2023

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

BRT Apartments Corp. (the “Company”)

Registration Statement on Form S-3

Originally Filed June 14, 2022

File No. 333-265591

Ladies and Gentlemen:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby requests acceleration of the effective date of the above-referenced registration statement under said Act, so that the same will be declared effective on April 28, 2023 at 5:00 p.m., Washington, D.C. time, or as soon thereafter as practicable.

If you have any questions or comments, please do not hesitate to contact Jeffrey Baumel, Esq. of Dentons LLP at 973-912-7189, Brian Lee, Esq. of Dentons LLP at 212-768-6926 or Asher Gaffney, Esq., Secretary of the Company at 516-773-2754.

Very truly yours,
BRT APARTMENTS CORP.

Show Raw Text
CORRESP
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filename1.htm

    VIA EDGAR

    April 27, 2023

    United States Securities and Exchange Commission

    100 F Street, N.E.

    Washington, D.C. 20549

          Re:

            BRT Apartments Corp. (the “Company”)

              Registration Statement on Form S-3

              Originally Filed June 14, 2022

              File No. 333-265591

    Ladies and Gentlemen:

    Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby requests acceleration of the effective date of the above-referenced registration statement under said Act, so that the same will be
      declared effective on April 28, 2023 at 5:00 p.m., Washington, D.C. time, or as soon thereafter as practicable.

    If you have any questions or comments, please do not hesitate to contact Jeffrey Baumel, Esq. of Dentons LLP at 973-912-7189, Brian Lee, Esq. of Dentons LLP at 212-768-6926 or Asher Gaffney, Esq., Secretary of the
      Company at 516-773-2754.

            Very truly yours,

            BRT APARTMENTS CORP.

            By:

            /s/ Asher Gaffney

            Asher Gaffney

            Secretary

    AG/lm

          cc:

            Jeffrey Baumel, Esq.

              Brian Lee, Esq.