Re:
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UMH Properties, Inc.
Registration Statement on Form S-3
Filed January 18, 2013
File No. 333-186084
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1.
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We note your statement that your securities are listed and traded on the New York Stock Exchange. Please identify the trading symbols for those securities on the cover page of the prospectus pursuant to Item 501(b)(4) of Regulation S-K.
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2.
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In your next amendment, please include the signature of your controller or principal accounting officer. Please refer to Instruction 1 to Form S-3.
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Sincerely,
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/s/ JEFFREY S. LOWENTHAL, ESQ. | |
Jeffrey S. Lowenthal, Esq.
of Stroock & Stroock & Lavan LLP
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