SEC Comment Letter for FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC. (FREVS) (CIK 0000036840) (FREVS) — Jul 11, 2013
FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC. (FREVS) (CIK 0000036840)
Date: July 11, 2013 · CIK: 0000036840 · Accession: 0000000000-13-037900
AI Filing Summary & Sentiment
Letter
July 11, 2013 Via E-Mail Donald W. Barney President, Treasurer and Chief Financial Officer First Real Estate Investment Trust of New Jersey 505 Main Street Hackensack, N J 07601
Re: First Real Estate Investment Trust of New Jersey Form 10 -K for fiscal y ear ended October 31, 2012 Filed January 14, 2013 File No. 0-25043
Dear Mr. Barney:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer Monick
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July 11, 2013 Via E-Mail Donald W. Barney President, Treasurer and Chief Financial Officer First Real Estate Investment Trust of New Jersey 505 Main Street Hackensack, N J 07601 Re: First Real Estate Investment Trust of New Jersey Form 10 -K for fiscal y ear ended October 31, 2012 Filed January 14, 2013 File No. 0-25043 Dear Mr. Barney: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Monick Jennifer Monick Senior Staff Accountant