# EDGAR Filing Document

**Accession Number:** 0000014846
**File Stem:** 0000000000-26-004364
**Filing Date:** 2026-4
**Character Count:** 2554
**Document Hash:** 0cf7be47c7bfaa22e66042d572c7ea68
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-004364.hdr.sgml**: 20260602

**ACCESSION NUMBER**: 0000000000-26-004364

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260429

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-295315

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001140361-26-016710

## Text-Extract

```

                                                           April 29, 2026

S. Asher Gaffney
Vice President, Corporate Secretary and Counsel
BRT Apartments Corp.
60 Cutter Mill Road, Suite 303
Great Neck, NY 11021

       Re: BRT Apartments Corp.
           Registration Statement on Form S-3
           Filed April 24, 2026
           File No. 333-295315
Dear S. Asher Gaffney:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

       Please contact Benjamin Holt at 202-551-6614 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:    Brian Lee, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._