SEC Comment Letter for UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642) (UMH) — Mar 4, 2019

UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)
Date: March 4, 2019 · CIK: 0000752642 · Accession: 0000000000-19-003793

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File numbers found in text: 001-12690

Date

March 4, 2019

Author

Anna T. Chew

Form

UPLOAD

Company

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

Letter

March 4, 2019 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 Filed March 8, 2018 File No. 001-12690 Dear Ms. Chew: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities

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March 4, 2019
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
Filed March 8, 2018
File No. 001-12690
Dear Ms. Chew:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities

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