Attached files
| file | filename |
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| EX-16.1 - BRT Apartments Corp. | v207046_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 28, 2010
BRT REALTY
TRUST
(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
|
|
jurisdiction
of
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I.D.
No.)
|
|
|
incorporation)
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60 Cutter Mill Road, Suite
303, Great Neck, New York11021
(Address
of principal executive
offices) (Zip
code)
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 28, 2010, an engagement
letter was executed by us and BDO USA, LLP (“BDO”) pursuant to which the audit
committee of our board of trustees engaged BDO as our independent registered
public accountants, as of and for the fiscal year ending September 30, 2011 and
the interim periods prior to such year-end. During our two most
recent fiscal years and through December 28, 2010, we did not consult with BDO
regarding the application of accounting principles to a specific transaction,
either completed or proposed, or the type of audit opinion that might be
rendered on our financial statements, nor did BDO provide advice to us, either
written or oral, that was an important factor considered by us in reaching a
decision as to an accounting, auditing or financial reporting
issue. Further, during our two most recent fiscal years and through
December 28, 2010, we did not consult with BDO on any matter described in Item
304(a)(2)(i) or (ii) of Regulation S-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 January 3,
2011
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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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|
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Date: January
3, 2011
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By:
/s/ Simeon
Brinberg
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Simeon
Brinberg,
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Senior
Vice
President
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