CORRESP 1 filename1.htm
VIA EDGAR
August 30, 2023
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

| Re: | One Liberty Properties, Inc. (the “Company”)
|  | Registration Statement on Form S-3
|  | Originally Filed August 4, 2023
|  | File No. 333-273713

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 September 1, 2023 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., Vice President and Secretary of the Company at 516-773-2754.

| Very truly yours,
| ONE LIBERTY PROPERTIES, INC.
| By: | /s/ Asher Gaffney
|  | Asher Gaffney,
|  | Secretary

AG/lm

cc: | Jeffrey Baumel, Esq.
| Brian Lee, Esq.

60 Cutter Mill Road, Suite 303 • Great Neck, NY 11021 | 516-466-3100 • Fax 516-773-2770 | NYSE: OLP