Office of the Chief Accountant
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-4720
Re: UMH Properties, Inc.
Commission File Number: 001-12690
Dear Sirs:
We have received a copy of, and are in agreement with, the statements being made by UMH Properties, Inc. in Item 4.01(a) of its Form 8-K dated June 25, 2008 and captioned “Changes in Registrant’s Certifying Accountant.”
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
/s/ Reznick Group, P.C.
REZNICK GROUP, P.C.
June 26, 2008
