SEC Comment Letter for UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642) (UMH) — Oct 18, 2006

UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)
Date: Oct. 18, 2006 · CIK: 0000752642 · Accession: 0000000000-06-050335

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Referenced dates: August 9, 2006

Date

October 18, 2006

Author

Daniel L. Gordon

Form

UPLOAD

Company

UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (732) 577-9980 Ms. Anna T. Chew Vice President and Chief Financial Officer UMH Properties, Inc. 3499 Route 9 Suite 3C Freehold, NJ 07728

Re: UMH Properties, Inc. Form 10-K for the year ended December 31, 2005 Filed March 9, 2006 Response letter dated August 9, 2006 File No. 1-12690

Dear Ms. Chew:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Daniel L. Gordon Accounting Branch Chief

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October 18, 2006

Mail Stop 4561

VIA U.S. MAIL AND FAX (732) 577-9980

Ms. Anna T. Chew
Vice President and Chief Financial Officer
UMH Properties, Inc.
3499 Route 9   Suite 3C
Freehold, NJ  07728

Re: UMH Properties, Inc.
 Form 10-K for the year ended December 31, 2005
Filed March 9, 2006
Response letter dated August 9, 2006
File No. 1-12690

Dear Ms. Chew:

We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.

      S i n c e r e l y ,

Daniel L. Gordon
Accounting Branch Chief

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