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 May 26, 2026

Robert S. Hekemian, Jr.
Chief Executive Officer
First Real Estate Investment Trust of New Jersey Inc.
505 Main Street, Suite 400
Hackensack, New Jersey 07601

 Re: First Real Estate Investment Trust of New Jersey Inc.
 Preliminary Proxy Statement on Schedule 14A
 Filed May 20, 2026
 File No. 001-41771
Dear Robert S. Hekemian Jr.:
 We have reviewed your filing and have the following comment.
 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.
 After reviewing your response to this letter, we may have additional
comments.

Preliminary Proxy Statement on Schedule 14A filed May 20, 2026
General
1. Please revise to provide the financial statements of FREIT pursuant to
Item 14(b)(11) of
 Schedule 14A or tell us why you believe you are not required to do so.
 We remind you that the company and its management are responsible for
the accuracy and
adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action
by the staff.
 Please contact Pam Howell at 202-551-3357 or Pamela Long at 202-551-3765
with any
other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
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