SEC Comment Letter for UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642) (UMH) — Jul 7, 2017
UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)
Date: July 7, 2017 · CIK: 0000752642 · Accession: 0000000000-17-023778
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-219118
Letter
Mail Stop 3233 July 7, 2017 Via E -Mail Anna T. Chew Vice President and Chief Financial Officer UMH Properties, Inc. Juniper Business Plaza 3499 Route 9 North, Suite 3 -C Freehold, NJ 07728
Re: UMH Properties, Inc. Registration Statement on Form S-3 Filed June 30, 2017 File No. 333-219118
Dear Ms. Chew :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Bryan Hough, Staff Attorney, at (202) 551 -8625 with any questions.
Sincerely,
/s/ Tom Kluck
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Mail Stop 3233 July 7, 2017 Via E -Mail Anna T. Chew Vice President and Chief Financial Officer UMH Properties, Inc. Juniper Business Plaza 3499 Route 9 North, Suite 3 -C Freehold, NJ 07728 Re: UMH Properties, Inc. Registration Statement on Form S-3 Filed June 30, 2017 File No. 333-219118 Dear Ms. Chew : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Bryan Hough, Staff Attorney, at (202) 551 -8625 with any questions. Sincerely, /s/ Tom Kluck Tom Kluck Legal Branch Chief Office of Real Estate and Commodities cc: Jeffrey S. Lowenthal, Esq. Stroock & Stroock & Lavan LLP