Correspondence 0001140361-26-018253 from BRT Apartments Corp. (BRT)
BRT Apartments Corp.
Date: April 30, 2026 · CIK: 0000014846 · Accession: 0001140361-26-018253
AI Filing Summary & Sentiment
File numbers found in text: 333-295315
Show Raw Text
CORRESP 1 filename1.htm VIA EDGAR April 30, 2026 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 April 24, 2026 File No. 333-295315 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 May 4, 2026 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.