SEC Comment Letter for UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642) (UMH) — Dec 17, 2018
UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)
Date: Dec. 17, 2018 · CIK: 0000752642 · Accession: 0000000000-18-038233
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12690
Letter
December 17, 2018 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. Form 10-K for the year ended December 31, 2017 Form 8-K Filed March 8, 2018 and November 1, 2018, respectively File No. 001-12690 Dear Ms. Chew: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 8-K filed on November 1, 2018 General 1.In future filings please label FFO, Core FFO and Normalized FFO as attributable to common shareholders. In closing, 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. You may contact Shannon Sobotka, Staff Accountant at 202-551-3856 or Daniel Gordon, Senior Assistant Chief Accountant at 202-551-3486 with any questions.
FirstName LastNameAnna T. Chew Comapany NameUMH PROPERTIES, INC. December 17, 2018 Page 2 FirstName LastName Anna T. Chew UMH PROPERTIES, INC. December 17, 2018 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate and Commodities
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December 17, 2018
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.
Form 10-K for the year ended December 31, 2017
Form 8-K
Filed March 8, 2018 and November 1, 2018, respectively
File No. 001-12690
Dear Ms. Chew:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 8-K filed on November 1, 2018
General
1.In future filings please label FFO, Core FFO and Normalized FFO as attributable to
common shareholders.
In closing, 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.
You may contact Shannon Sobotka, Staff Accountant at 202-551-3856 or Daniel Gordon,
Senior Assistant Chief Accountant at 202-551-3486 with any questions.
FirstName LastNameAnna T. Chew
Comapany NameUMH PROPERTIES, INC.
December 17, 2018 Page 2
FirstName LastName
Anna T. Chew
UMH PROPERTIES, INC.
December 17, 2018
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities