BRT Apartments (BRT) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

[Ernst & Young LLP Letterhead]

January 3, 2011

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We refer to our letter included in Exhibit 16.1 to Item 4.01 of Form 8-K dated December 17, 2010 of BRT Realty Trust and are in agreement with the statements contained in the first, second, third and fourth paragraphs on page 2 therein.

We have also read Item 4.01 of Form 8-K dated January 3, 2011 of BRT Realty Trust.   We have no basis to agree or disagree with the statements of the registrant contained therein.

/s/ Ernst & Young LLP