SEC Comment Letter 0000000000-26-004765 to UMH PROPERTIES, INC. (UMH)

UMH PROPERTIES, INC.
Date: May 11, 2026 · CIK: 0000752642 · Accession: 0000000000-26-004765

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File numbers found in text: 001-12690

Date

May 11, 2026

Author

Anna T. Chew

Form

UPLOAD

Company

UMH PROPERTIES, INC.

Letter

May 11, 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 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

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May 11, 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
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

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