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SEC Company Response from FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC. (FREVS) (CIK 0000036840) (FREVS) — Mar 26, 2021

FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC. (FREVS) (CIK 0000036840)
Date: March 26, 2021 · CIK: 0000036840 · Accession: 0001174947-21-000311

AI Filing Summary & Sentiment

File numbers found in text: 333-252987

Date
March 26, 2021
Author
FIRST REAL ESTATE INVESTMENT
Form
CORRESP
Company
FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC. (FREVS) (CIK 0000036840)

Letter

FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC.

Main Street

P.O. Box 667

Hackensack, NJ 07602

(201) 488-6400

March 26, 2021

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re: First Real Estate Investment Trust of New Jersey, Inc.

Registration Statement on Form S-4

Registration No. 333-252987

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, First Real Estate Investment Trust of New Jersey, Inc. (the “Company”) hereby requests that the effective date of the Registration Statement on Form S-4 referenced above be accelerated to 4:00 p.m. on Tuesday, March 30, 2021 or as soon thereafter as practicable.

Further, the Company hereby acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of the effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
FIRST REAL ESTATE INVESTMENT

Show Raw Text
CORRESP
1
filename1.htm

FIRST
REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC.

505
Main Street

P.O.
Box 667

Hackensack,
NJ 07602

(201)
488-6400

March 26, 2021

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

    Re:
    First Real Estate Investment Trust of New Jersey, Inc.

    Registration Statement on Form S-4

    Registration No. 333-252987

Ladies and Gentlemen:

Pursuant to Rule
461 of the General Rules and Regulations under the Securities Act of 1933, as amended, First Real Estate Investment Trust of New
Jersey, Inc. (the “Company”) hereby requests that the effective date of the Registration Statement on Form S-4 referenced
above be accelerated to 4:00 p.m. on Tuesday, March 30, 2021 or as soon thereafter as practicable.

Further, the Company
hereby acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the
filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in
the filing; and (iii) the Company may not assert staff comments and the declaration of the effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.

    Very truly yours,

    FIRST REAL ESTATE INVESTMENT

    TRUST OF NEW JERSEY, INC.

    By:
    /s/ Robert S. Hekemian, Jr.

    President and Chief Executive Officer