UMH PROPERTIES, INC. (UMH, UMH-PD) – SEC staff letter
2026-05-11 · Re: Form 10-K for the Year Ended December 31, 2025 · Accession 0000000000-26-004765 · Review completed (no further comments)
May 11, 2026 Anna T. Chew Chief Financial Officer UMH Properties, Inc. 3499 Route 9 North, Suite 3-C Freehold, NJ 07728 Re: UMH Properties, Inc. Form 10-K for the Year Ended December 31, 2025 File No. 001-12690 Dear Anna T. Chew: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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