SEC Comment Letter for UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642) (UMH) — Apr 1, 2010

UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)
Date: April 1, 2010 · CIK: 0000752642 · Accession: 0000000000-10-017870

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 1, 2010

Author

Kristi Marrone

Form

UPLOAD

Company

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

Letter

April 1, 2010 Mail Stop 3010 Ms. Anna T. Chew Chief Financial Officer UMH Properties, Inc. Juniper Business Plaza, 3499 Route 9 North, Suite 3-C Freehold, NJ 07728 RE: UMH Properties, Inc. Form 10-K for the period ended December 31, 2008 Filed March 10, 2009 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 , Kristi Marrone Staff Accountant

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April 1, 2010

 Mail Stop 3010
 Ms. Anna T. Chew Chief Financial Officer UMH Properties, Inc. Juniper Business Plaza, 3499 Route 9 North, Suite 3-C Freehold, NJ    07728
 RE:  UMH Properties, Inc.
Form 10-K for the period ended December 31, 2008
  Filed March 10, 2009   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 ,
   Kristi Marrone  Staff Accountant

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