# EDGAR Filing Document

**Accession Number:** 0000014846
**File Stem:** 0001140361-26-018253
**Filing Date:** 2026-4
**Character Count:** 2381
**Document Hash:** c497c29c5d8dac1d482c0da70a2f5ad0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-018253.hdr.sgml**: 20260602

**ACCESSION NUMBER**: 0001140361-26-018253

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260430

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BRT Apartments Corp.
- **CENTRAL INDEX KEY:** 0000014846
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 132755856
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 60 CUTTER MILL RD
- **STREET 2:** SUITE 303
- **CITY:** GREAT NECK
- **STATE:** NY
- **ZIP:** 11021-3190
- **BUSINESS PHONE:** 5164663100

**MAIL ADDRESS:**
- **STREET 1:** 60 CUTTER MILL ROAD
- **STREET 2:** SUITE 303
- **CITY:** GREAT NECK
- **STATE:** NY
- **ZIP:** 11021

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BRT Realty Trust
- **DATE OF NAME CHANGE:** 20170206

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Gould Investors LP
- **DATE OF NAME CHANGE:** 20170127

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BRT REALTY TRUST
- **DATE OF NAME CHANGE:** 19920703

![](ny20071015x2_img01.jpg)

VIA EDGAR

April 30, 2026

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

<br> Re: BRT Apartments Corp. (the "Company")<br> Registration Statement on Form S-3<br> Originally Filed April 24, 2026<br> <u>File No. 333-295315</u>

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 May 4, 2026 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, | Very truly yours, |
| BRT APARTMENTS CORP. | BRT APARTMENTS CORP. |
| By: | <u>/s/ Asher Gaffney</u> |
|  | Asher Gaffney |
|  | Secretary |

---

AG/lm

cc: Jeffrey Baumel, Esq.<br> Brian Lee, Esq.

------