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
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File numbers found in text: 001-41771
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<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>