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                          February 18, 2021

       Robert S. Hekemian, Jr.
       President and Chief Executive Officer
       First Real Estate Investment Trust of New Jersey, Inc.
       505 Main Street
       Hackensack, New Jersey 07601

                                                        Re: First Real Estate
Investment Trust of New Jersey, Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed February 11,
2021
                                                            File No. 333-252987

       Dear Mr. Hekemian:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Ronald
(Ron) E. Alper at 202-551-3329 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Real Estate & Construction
       cc:                                              Philip Forlenza