SEC Comment Letter for UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642) (UMH) — Dec 6, 2012
UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)
Date: Dec. 6, 2012 · CIK: 0000752642 · Accession: 0000000000-12-065847
AI Filing Summary & Sentiment
Reasoning
Letter
December 6, 2012 Via E -mail Ms. Anna T. Chew Vice President and Chief Financial Officer UMH Properties, Inc. 3499 Route 9 North Suite 3C Freehold, NJ 07728
Re: UMH Properties, Inc. Form 10 -K for the Year Ended December 31, 2011 Filed March 16, 2012 Form 10 -Q for the Period Ended June 30, 2012 Filed August 8, 2012 File No. 1 -12690
Dear Ms. Chew :
We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jonathan Wiggins
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December 6, 2012 Via E -mail Ms. Anna T. Chew Vice President and Chief Financial Officer UMH Properties, Inc. 3499 Route 9 North Suite 3C Freehold, NJ 07728 Re: UMH Properties, Inc. Form 10 -K for the Year Ended December 31, 2011 Filed March 16, 2012 Form 10 -Q for the Period Ended June 30, 2012 Filed August 8, 2012 File No. 1 -12690 Dear Ms. Chew : We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jonathan Wiggins Jonathan Wiggins Staff Accountant