0000000000-18-038233.txt : 20190401 0000000000-18-038233.hdr.sgml : 20190401 20181217150623 ACCESSION NUMBER: 0000000000-18-038233 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181217 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: UMH PROPERTIES, INC. CENTRAL INDEX KEY: 0000752642 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 221890929 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 3499 ROUTE 9 N, SUITE 3-C STREET 2: JUNIPER BUSINESS PLAZA CITY: FREEHOLD STATE: NJ ZIP: 07728 BUSINESS PHONE: 7325779997 MAIL ADDRESS: STREET 1: 3499 ROUTE 9 N, SUITE 3-C STREET 2: JUNIPER BUSINESS PLAZA CITY: FREEHOLD STATE: NJ ZIP: 07728 FORMER COMPANY: FORMER CONFORMED NAME: UNITED MOBILE HOMES INC DATE OF NAME CHANGE: 19920703 PUBLIC REFERENCE ACCESSION NUMBER: 0001493152-18-003093 LETTER 1 filename1.pdf begin 644 filename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Chew Vice President and Chief Financial Officer UMH PROPERTIES, INC. Juniper Business Plaza 3499 Route 9 North, Suite 3-C Freehold, NJ, 07728 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. Chew: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. 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. In closing, 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. You may contact Shannon Sobotka, Staff Accountant at 202-551-3856 or Daniel Gordon, Senior Assistant Chief Accountant at 202-551-3486 with any questions. Anna T. Chew UMH PROPERTIES, INC. December 17, 2018 Page 2 Sincerely, FirstName LastNameAnna T. Chew Division of Corporation Finance Comapany NameUMH PROPERTIES, INC. Office of Real Estate and December 17, 2018 Page 2 Commodities FirstName LastName