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8-K - BRT Apartments Corp.v207046_8k.htm
Exhibit 16.1
 
[Ernst & Young LLP Letterhead]
 
January 3, 2011
 
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Ladies and Gentlemen:

We refer to our letter included in Exhibit 16.1 to Item 4.01 of Form 8-K dated December 17, 2010 of BRT Realty Trust and are in agreement with the statements contained in the first, second, third and fourth paragraphs on page 2 therein.

We have also read Item 4.01 of Form 8-K dated January 3, 2011 of BRT Realty Trust.   We have no basis to agree or disagree with the statements of the registrant contained therein.

 
/s/ Ernst & Young LLP