<SEC-DOCUMENT>0001140361-20-012605.txt : 20200629
<SEC-HEADER>0001140361-20-012605.hdr.sgml : 20200629
<ACCEPTANCE-DATETIME>20200528143704
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-20-012605
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200528

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UMH PROPERTIES, INC.
		CENTRAL INDEX KEY:			0000752642
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				221890929
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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      <div style="text-align: center; font-weight: bold;">UMH PROPERTIES, INC.</div>
      <div style="text-align: center; font-weight: bold;">Juniper Business Plaza,&#160; 3499 Route 9 North, Suite 3-C</div>
      <div style="text-align: center; font-weight: bold;">Freehold, New Jersey 07728</div>
      <div>&#160;</div>
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                <div>&#160;</div>
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                <div>May 28, 2020</div>
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      <div><u>BY EDGAR</u></div>
      <div>&#160;</div>
      <div>Securities and Exchange Commission</div>
      <div>Division of Corporation Finance</div>
      <div>100 F. Street, N.E.</div>
      <div>Washington, D.C. 20549</div>
      <div>Attention:&#160; Stacie Gorman, Staff Attorney</div>
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            <td style="width: 36pt; vertical-align: top; align: right; font-weight: bold;">Re:</td>
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              <div style="font-weight: bold;">UMH Properties, Inc.</div>
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      <div style="margin-left: 54pt; font-weight: bold;">Registration Statement on Form S-3</div>
      <div style="margin-left: 54pt; font-weight: bold;">File No. 333-238321</div>
      <div>&#160;</div>
      <div>Ladies and Gentlemen:</div>
      <div>&#160;</div>
      <div style="text-indent: 24.5pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), UMH Properties, Inc. (the &#8220;Company&#8221;) hereby requests that the effective date of the above-referenced Registration Statement
        (filed with the Securities and Exchange Commission on May 15, 2020) be accelerated so that it may become effective at 4:00 P.M. (Eastern Time), on June 1, 2020, or as soon as possible thereafter.</div>
      <div>&#160;</div>
      <div style="text-indent: 24.5pt;">Please notify Jeffrey S. Lowenthal of Stroock &amp; Stroock &amp; Lavan LLP, counsel to the Company, by email (jlowenthal@stroock.com) or by telephone (212-806-5509) to confirm the effectiveness of the Registration
        Statement or if you require additional information.</div>
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            <td style="width: 60.34%; vertical-align: top;">&#160;</td>
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              <div>Very truly yours,</div>
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            <td style="width: 39.66%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Anna T. Chew</td>
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            <td style="width: 60.34%; vertical-align: top;">&#160;</td>
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              <div>Anna T. Chew</div>
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            <td style="width: 60.34%; vertical-align: top;">&#160;</td>
            <td style="width: 39.66%; vertical-align: top;">
              <div>Chief Financial Officer</div>
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