# EDGAR Filing Document

**Accession Number:** 0000752642
**File Stem:** 0000000000-26-004669
**Filing Date:** 2026-5
**Character Count:** 4527
**Document Hash:** 88b09a708fccd039807503d3ecc4957a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-004669.hdr.sgml**: 20260609

**ACCESSION NUMBER**: 0000000000-26-004669

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260507

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** UMH PROPERTIES, INC.
- **CENTRAL INDEX KEY:** 0000752642
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 221890929
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-12690

**BUSINESS ADDRESS:**
- **STREET 1:** 3499 ROUTE 9 N, SUITE 3-C
- **STREET 2:** JUNIPER BUSINESS PLAZA
- **CITY:** FREEHOLD
- **STATE:** NJ
- **ZIP:** 07728
- **BUSINESS PHONE:** 7325779997

**MAIL ADDRESS:**
- **STREET 1:** 3499 ROUTE 9 N, SUITE 3-C
- **STREET 2:** JUNIPER BUSINESS PLAZA
- **CITY:** FREEHOLD
- **STATE:** NJ
- **ZIP:** 07728

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** UNITED MOBILE HOMES INC
- **DATE OF NAME CHANGE:** 19920703
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-26-008042

## Text-Extract

```

                                                             May 7, 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
           Response dated May 4, 2026
           File No. 001-12690
Dear Anna T. Chew:

       We have reviewed your May 4, 2026 response to our comment letter and
have the
following comment.

        Please respond to this letter by providing the requested information or
advise us as soon
as possible when you will respond. If you do not believe a comment applies to
your facts and
circumstances, please tell us why in your response.

       After reviewing your response to this letter, we may have additional
comments. Unless
we note otherwise, any references to prior comments are to comments in our
April 29,
2026 letter.

Form 10-K for the Year Ended December 31, 2025
Notes to the Financial Statements
Note 1 - Organization, page 72

1.     We note from your response to our prior comment 1 that management views
the
       company as a single segment. Please clarify if this single segment is
managed on a
       consolidated basis. If you determine the company has a single segment
that is managed
       on a consolidated basis, please revise your disclosure to report
consolidated net income
       or loss, as reported on your consolidated statement of income (loss), as
the required
       measure of segment profit or loss or tell us how you determined it was
not the measure
       required to be disclosed. Note that if the chief operating decision
makers ("CODMs") use
       more than one measure of segment profit or loss, the measure required to
be disclosed
       shall be that which is determined in accordance with the measurement
principles most
       consistent with those used in measuring the corresponding amounts in the
consolidated
       financial statements. Additional measures of segment profit or loss,
such as community
 May 7, 2026
Page 2

       net operating income ("community NOI"), may be disclosed voluntarily.
Refer to ASC
       280-10-50-28A, 50-28C and 55-15F. In addition, please revise to provide
the following
       disclosures, if applicable:
           Disclose the significant expense categories and amounts that are
regularly provided
           to the CODMs and included in each reported segment profit or loss
pursuant to ASC
           280-10-50-26A;
           An explanation of the measurements of segment profit or loss and
segment assets,
           and the reporting provided to the chief operating decision makers
pursuant to ASC
           280-10-50-29; and,
           If an additional measure of segment profit or loss (i.e., community
NOI) is
           voluntarily disclosed, please provide the reconciliations pursuant
to ASC 280-10-50-
           30.

      Please direct any questions to Kellie Kim at (202) 551-3129 or Isaac
Esquivel at (202)
551-3395.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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