SEC Comment Letter for UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642) (UMH) — May 19, 2025
UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)
Date: May 19, 2025 · CIK: 0000752642 · Accession: 0000000000-25-005288
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12690
Letter
Re: UMH Properties, Inc. Form 10-K for the year ended December 31, 2024 File No. 001-12690 Dear Anna T. Chew:
May 19, 2025
Anna T. Chew Chief Financial Officer UMH Properties, Inc. 3499 Route 9, Suite 3C Freehold, NJ 07728
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 &
Construction
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 19, 2025 Anna T. Chew Chief Financial Officer UMH Properties, Inc. 3499 Route 9, Suite 3C Freehold, NJ 07728 Re: UMH Properties, Inc. Form 10-K for the year ended December 31, 2024 File No. 001-12690 Dear Anna T. 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 & Construction </TEXT> </DOCUMENT>