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. |