TEXT-EXTRACT 2 filename2.txt March 4, 2019 Anna T. 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 Filed March 8, 2018 File No. 001-12690 Dear Ms. Chew: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities