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.