SEC Comment Letter 0000000000-26-004373 to UMH PROPERTIES, INC. (UMH)
UMH PROPERTIES, INC.
Date: April 29, 2026 · CIK: 0000752642 · Accession: 0000000000-26-004373
AI Filing Summary & Sentiment
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File numbers found in text: 001-12690
Letter
April 29, 2026 Anna T. Chew Chief Financial Officer UMH Properties, Inc. 3499 Route 9 North, Suite 3-C Freehold, NJ 07728 Re: UMH Properties, Inc. Form 10-K for the Year Ended December 31, 2025 Form 8-K filed February 25, 2026 File No. 001-12690 Dear Anna T. Chew: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Year Ended December 31, 2025 Notes to the Financial Statements Note 1 - Organization, page 72 1. Please revise your financial statement footnote disclosures to provide all segment information required under ASU 2023‑07 and ASC 280‑10‑50. We remind you that the guidance in ASC 280‑10‑50‑20 indicates that all public entities are subject to these disclosure requirements, including those with a single reportable segment. Form 8-K filed February 25, 2026 General In your earnings release, you disclose full year 2026 Guidance for normalized FFO per share without providing a reconciliation to the most directly comparable GAAP measure. Please include such reconciliation or, alternatively, provide a statement that the information could not be presented without unreasonable effort. Refer to Item 10(e)(1)(i)(B) of Regulation S-K and Questions 102.10(a) and 102.10(b) of the 2.
April 29, 2026 Page 2 Corporation Finance Interpretations ("CFIs") for Non GAAP Financial Measures. 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. Please contact Kellie Kim at 202-551-3129 or Isaac Esquivel at 202-551-3395 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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April 29, 2026
Anna T. Chew
Chief Financial Officer
UMH Properties, Inc.
3499 Route 9 North, Suite 3-C
Freehold, NJ 07728
Re: UMH Properties, Inc.
Form 10-K for the Year Ended December 31, 2025
Form 8-K filed February 25, 2026
File No. 001-12690
Dear Anna T. Chew:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Year Ended December 31, 2025
Notes to the Financial Statements
Note 1 - Organization, page 72
1. Please revise your financial statement footnote disclosures to provide all segment
information required under ASU 2023‑07 and ASC 280‑10‑50. We remind you that the
guidance in ASC 280‑10‑50‑20 indicates that all public entities are subject to these
disclosure requirements, including those with a single reportable segment.
Form 8-K filed February 25, 2026
General
In your earnings release, you disclose full year 2026 Guidance for normalized FFO per
share without providing a reconciliation to the most directly comparable GAAP measure.
Please include such reconciliation or, alternatively, provide a statement that the
information could not be presented without unreasonable effort. Refer to Item
10(e)(1)(i)(B) of Regulation S-K and Questions 102.10(a) and 102.10(b) of the 2.
April 29, 2026
Page 2
Corporation Finance Interpretations ("CFIs") for Non GAAP Financial Measures.
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.
Please contact Kellie Kim at 202-551-3129 or Isaac Esquivel at 202-551-3395 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction