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Correspondence 0001140361-26-018253 from BRT Apartments Corp. (BRT)

BRT Apartments Corp.
Date: April 30, 2026 · CIK: 0000014846 · Accession: 0001140361-26-018253

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File numbers found in text: 333-295315

Date
April 30, 2026
Author
Asher Gaffney
Form
CORRESP
Company
BRT Apartments Corp.

Letter

Re:

VIA EDGAR

April 30, 2026

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 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.

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.