0001140361-20-012605.txt : 20200629 0001140361-20-012605.hdr.sgml : 20200629 20200528143704 ACCESSION NUMBER: 0001140361-20-012605 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200528 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm
UMH PROPERTIES, INC.
Juniper Business Plaza,  3499 Route 9 North, Suite 3-C
Freehold, New Jersey 07728
 
 
May 28, 2020

BY EDGAR
 
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention:  Stacie Gorman, Staff Attorney


 Re:
UMH Properties, Inc.
Registration Statement on Form S-3
File No. 333-238321
 
Ladies and Gentlemen:
 
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), UMH Properties, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement (filed with the Securities and Exchange Commission on May 15, 2020) be accelerated so that it may become effective at 4:00 P.M. (Eastern Time), on June 1, 2020, or as soon as possible thereafter.
 
Please notify Jeffrey S. Lowenthal of Stroock & Stroock & Lavan LLP, counsel to the Company, by email (jlowenthal@stroock.com) or by telephone (212-806-5509) to confirm the effectiveness of the Registration Statement or if you require additional information.

 
Very truly yours,
   
  /s/ Anna T. Chew
 
Anna T. Chew
 
Chief Financial Officer