0001140361-23-020769.txt : 20230526 0001140361-23-020769.hdr.sgml : 20230526 20230427104010 ACCESSION NUMBER: 0001140361-23-020769 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230427 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BRT Apartments Corp. CENTRAL INDEX KEY: 0000014846 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 132755856 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 60 CUTTER MILL RD STREET 2: SUITE 303 CITY: GREAT NECK STATE: NY ZIP: 11021-3190 BUSINESS PHONE: 5164663100 MAIL ADDRESS: STREET 1: 60 CUTTER MILL ROAD STREET 2: SUITE 303 CITY: GREAT NECK STATE: NY ZIP: 11021 FORMER COMPANY: FORMER CONFORMED NAME: BRT Realty Trust DATE OF NAME CHANGE: 20170206 FORMER COMPANY: FORMER CONFORMED NAME: Gould Investors LP DATE OF NAME CHANGE: 20170127 FORMER COMPANY: FORMER CONFORMED NAME: BRT REALTY TRUST DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm


VIA EDGAR

April 27, 2023

United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


Re:
BRT Apartments Corp. (the “Company”)
Registration Statement on Form S-3
Originally Filed June 14, 2022
File No. 333-265591

Ladies and Gentlemen:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby requests acceleration of the effective date of the above-referenced registration statement under said Act, so that the same will be declared effective on April 28, 2023 at 5:00 p.m., Washington, D.C. time, or as soon thereafter as practicable.

If you have any questions or comments, please do not hesitate to contact Jeffrey Baumel, Esq. of Dentons LLP at 973-912-7189, Brian Lee, Esq. of Dentons LLP at 212-768-6926 or Asher Gaffney, Esq., Secretary of the Company at 516-773-2754.

 
Very truly yours,
     
 
BRT APARTMENTS CORP.
     
 
By:
/s/ Asher Gaffney
   
Asher Gaffney
   
Secretary

AG/lm

cc:
Jeffrey Baumel, Esq.
Brian Lee, Esq.


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