SEC Comment Letter for FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC. (FREVS) (CIK 0000036840) (FREVS) — May 9, 2016
FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC. (FREVS) (CIK 0000036840)
Date: May 9, 2016 · CIK: 0000036840 · Accession: 0000000000-16-075462
AI Filing Summary & Sentiment
Reasoning
Letter
Mailstop 3233 May 9, 201 6 VIA E -MAIL Mr. Donald W. Barney Chief Financial Officer First Real Estate Investment Trust of New Jersey 505 Main Street Hackensack, NJ 07601
Re: First Real Estate Investment Trust of New Jersey Form 10 -K for the fiscal year ended October 31, 2015 Filed January 14, 2016 File No. 000 -25043
Dear Mr. Barney :
We have completed our review of your filing s. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under 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 s to be certain that the filing s include the information in the Securities Exchange Act of 1934 an d all applicable rules require.
Sincerely,
/s/ Wilson K. Lee
Show Raw Text
Mailstop 3233 May 9, 201 6 VIA E -MAIL Mr. Donald W. Barney Chief Financial Officer First Real Estate Investment Trust of New Jersey 505 Main Street Hackensack, NJ 07601 Re: First Real Estate Investment Trust of New Jersey Form 10 -K for the fiscal year ended October 31, 2015 Filed January 14, 2016 File No. 000 -25043 Dear Mr. Barney : We have completed our review of your filing s. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under 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 s to be certain that the filing s include the information in the Securities Exchange Act of 1934 an d all applicable rules require. Sincerely, /s/ Wilson K. Lee Wilson K. Lee Senior Staff Accountant Office of Real Estate and Commodities