VIA EDGAR
April 27, 2023
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | BRT Apartments Corp. (the “Company”) Registration Statement on Form S-3 Originally Filed June 14, 2022 File No. 333-265591 |
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby requests acceleration of the effective date of the above-referenced registration statement under said Act, so that the same will be declared effective on April 28, 2023 at 5:00 p.m., Washington, D.C. time, or as soon thereafter as practicable.
If you have any questions or comments, please do not hesitate to contact Jeffrey Baumel, Esq. of Dentons LLP at 973-912-7189, Brian Lee, Esq. of Dentons LLP at 212-768-6926 or Asher Gaffney, Esq., Secretary of the Company at 516-773-2754.
Very truly yours, | ||
BRT APARTMENTS CORP. | ||
By: | /s/ Asher Gaffney | |
Asher Gaffney | ||
Secretary |
AG/lm
cc: | Jeffrey Baumel, Esq. Brian Lee, Esq. |