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SEC Comment Letter for FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC. (FREVS) (CIK 0000036840) (FREVS) — May 28, 2026

FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC. (FREVS) (CIK 0000036840)
Date: May 28, 2026 · CIK: 0000036840 · Accession: 0000000000-26-005429

Regulatory Compliance

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File numbers found in text: 001-41771

Date
May 28, 2026
Author
Division of
Form
UPLOAD
Company
FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC. (FREVS) (CIK 0000036840)

Letter

Re: First Real Estate Investment Trust of New Jersey Inc. Preliminary Proxy Statement on Schedule 14A Filed May 20, 2026, as amended May 28, 2026 File No. 001-41771 Dear Robert S. Hekemian Jr.: We have completed our review of your filing. 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.

May 28, 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

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 28, 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, as amended May 28, 2026
 File No. 001-41771
Dear Robert S. Hekemian Jr.:
 We have completed our review of your filing. 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.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
</TEXT>
</DOCUMENT>