0001493152-18-017850.txt : 20190401 0001493152-18-017850.hdr.sgml : 20190401 20181221161526 ACCESSION NUMBER: 0001493152-18-017850 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181221 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, NJ 07728

(732) 577-9997

Fax: (732) 577-9980

 

VIA EDGAR

 

December 21, 2018

 

Ms. Shannon Sobotka

Staff Accountant

Division of Corporation Finance

Office of Real Estate and Commodities

U.S. Securities and Exchange Commission

Washington, D.C. 20549

 

  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. Sobotka:

 

We are writing in response to your letter dated December 17, 2018 with respect to the above-referenced filing of UMH Properties, Inc. (the Company). Our response to your comment is as follows:

 

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.

 

RESPONSE:

 

In future filings, UMH Properties, Inc. will label FFO, Core FFO and Normalized FFO as attributable to common shareholders.

 

 

 

 
 

Management acknowledges the following:

 

the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
   
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
   
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

If you have any questions or comments, please do not hesitate to contact me at 732-577-4033 or by email at achew@umh.com.

 

Very truly yours,  
   
/s/ ANNA T. CHEW  
ANNA T. CHEW  
Vice President and Chief Financial Officer  

 

cc:

Daniel Gordon

SEC Division of Corporation Finance

 

Clare Cella

Jonathan Zuckerman

Ronald Martinez

PKF O’Connor Davies, LLP

 

 

 
 

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