Attached files
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| EX-16.1 - BRT Apartments Corp. | v205914_ex16-1.htm |
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the
Securities
Exchange Act of 1934
Date of Report (Date of
earliest event reported) December 14, 2010
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BRT REALTY TRUST
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(Exact
name of Registrant as specified in
charter)
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Massachusetts
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001-07172
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13-2755856
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(State
or other
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(Commission
file No.)
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(IRS
Employer
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jurisdiction
of
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I.D.
No.)
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incorporation)
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60 Cutter Mill Road, Suite 303, Great Neck, New
York
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11021
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(Address
of principal executive offices)
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(Zip
code)
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Registrant's
telephone number, including area code: 516-466-3100
Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions (see General Instruction
A.2. below):
¨ Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
¨ Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
¨ Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
¨ Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Section
4 - Matters Related to Accountants and Financial Statements
Item
4.01 Changes in Registrant’s Certifying Accountant.
On
December 14, 2010, the audit committee of the board of trustees of BRT Realty
Trust (the “Company”) dismissed Ernst & Young LLP (“Ernst & Young”) as
our independent registered public accounting firm.
Ernst
& Young’s reports on our consolidated financial statements for the fiscal
years ended September 30, 2010 and 2009 did not contain an adverse opinion or a
disclaimer of opinion, nor were such reports qualified or modified as to
uncertainty, audit scope or accounting principles.
During
the fiscal years ended September 30, 2010 and 2009 and through December 14,
2010, (i) there were no disagreements with Ernst & Young on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which , if not resolved to the satisfaction of Ernst &
Young, would have caused Ernst & Young to make a reference thereto in its
reports on our consolidated financial statements for such periods and (ii) there
have been no “reportable events” as defined in Item 304(a)(1)(v) of Regulation
S-K.
The
Company has requested Ernst & Young to furnish it a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the above
statements. A copy of Ernst & Young’s letter, dated December 17, 2010 is
filed as Exhibit 16.1 to this Form 8-K.
Section
9 – Financial Statements and Exhibits
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Item
9.01
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Financial
Statements and Exhibits.
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(c)
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Exhibits.
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Exhibit No.
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Title
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16.1
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Letter
from Ernst & Young dated December 17,
2010
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2
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
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BRT
REALTY TRUST
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Date: December
17, 2010
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By:
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/s/ Simeon Brinberg
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Simeon
Brinberg,
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Senior
Vice
President
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