SEC Company Response from UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642) (UMH) — Dec 21, 2018
UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)
Date: Dec. 21, 2018 · CIK: 0000752642 · Accession: 0001493152-18-017850
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12690
Referenced dates: December 17, 2018
Letter
VIA EDGAR Division of Corporation Finance Office of Real Estate and Commodities 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. Sobotka:
We are writing in response to your letter dated December 17, 2018 with respect to the above-referenced filing of UMH Properties, Inc. (the Company). Our response to your comment is as follows:
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.
RESPONSE:
In future filings, UMH Properties, Inc. will label FFO, Core FFO and Normalized FFO as attributable to common shareholders.
Management acknowledges the following:
● the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
● staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
● the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions or comments, please do not hesitate to contact me at 732-577-4033 or by email at achew@umh.com.
Very truly yours,
/s/ ANNA T. CHEW
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CORRESP
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UMH
PROPERTIES, INC.
Juniper
Business Plaza
3499
Route 9 North, Suite 3-C
Freehold,
NJ 07728
(732)
577-9997
Fax:
(732) 577-9980
VIA
EDGAR
December
21, 2018
Ms.
Shannon Sobotka
Staff
Accountant
Division
of Corporation Finance
Office
of Real Estate and Commodities
U.S.
Securities and Exchange Commission
Washington,
D.C. 20549
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. Sobotka:
We
are writing in response to your letter dated December 17, 2018 with respect to the above-referenced filing of UMH Properties,
Inc. (the Company). Our response to your comment is as follows:
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.
RESPONSE:
In
future filings, UMH Properties, Inc. will label FFO, Core FFO and Normalized FFO as attributable to common shareholders.
Management
acknowledges the following:
● the
Company is responsible for the adequacy and accuracy of the disclosure in the filing;
● staff
comments or changes to disclosure in response to staff comments do not foreclose the
Commission from taking any action with respect to the filing; and
● the
Company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.
If
you have any questions or comments, please do not hesitate to contact me at 732-577-4033 or by email at achew@umh.com.
Very truly yours,
/s/ ANNA T. CHEW
ANNA T. CHEW
Vice President and Chief Financial Officer
cc:
Daniel
Gordon
SEC
Division of Corporation Finance
Clare
Cella
Jonathan
Zuckerman
Ronald
Martinez
PKF
O’Connor Davies, LLP