SEC Comment Letter for UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642) (UMH) — Sep 30, 2008

UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)
Date: Sept. 30, 2008 · CIK: 0000752642 · Accession: 0000000000-08-049091

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File numbers found in text: 001-12690

Date

September 29, 2008

Author

Jennifer Gowetski Senior Counsel

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 4561 September 29, 2008 Anna T. Chew Chief Financial Officer UMH Properties, Inc. 3499 Route 9, Suite 3C Freehold, New Jersey 07728

Re: UMH Properties, Inc. Form 10-K Filed March 11, 2008 File No. 001-12690

Dear Ms. Chew:

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time.

Sincerely,
Jennifer Gowetski Senior Counsel

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 4561

        September 29, 2008   Anna T. Chew Chief Financial Officer UMH Properties, Inc. 3499 Route 9, Suite 3C Freehold, New Jersey  07728

Re: UMH Properties, Inc.
 Form 10-K
Filed March 11, 2008
 File No. 001-12690

Dear Ms. Chew:

We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.

Sincerely,

Jennifer Gowetski Senior Counsel

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