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  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>As filed with the Securities and Exchange Commission
  on June 14, 2022</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SECURITIES AND EXCHANGE
  COMMISSION</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">FORM S-8</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT<BR>
   UNDER <BR>
  THE
  SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">BRT APARTMENTS CORP.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Exact Name of Registrant as Specified
  in its Charter)</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><B>Maryland</B></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><B>13-2755856</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; width: 49%; padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">(State or other jurisdiction of <BR>
  incorporation or organization)</P></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; width: 49%; padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">(IRS Employer<BR>
   Identification Number)</P></TD>
      </TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>60 CUTTER MILL ROAD, SUITE 303 <BR>
  GREAT
  NECK, NEW YORK 11021</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Address of Principal Executive Offices)
  (Zip Code)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>BRT APARTMENTS CORP. 2022 INCENTIVE
  PLAN</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">(Full Title of the Plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>S. Asher Gaffney, Esq. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Vice President, Counsel and
  Corporate Secretary</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>BRT Apartments Corp. 60 Cutter Mill
  Road</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Suite 303</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Great Neck, New York 11021</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name and Address of Agent for Service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>516-466-3100</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Telephone Number, Including Area Code,
  of Agent for Service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0 auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: auto; margin-bottom: 0pt; margin-left: auto; text-align: left">Indicate by check mark whether the
  registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth
  company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;small reporting company&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12.45pt; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 25%">Large accelerated filer</TD>
      <TD STYLE="width: 25%">&#9744;</TD>
      <TD STYLE="width: 25%">Accelerated filer</TD>
      <TD STYLE="width: 25%">&#9744;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Non-accelerated filer</TD>
      <TD>&#9746;&nbsp;&nbsp;</TD>
      <TD>Smaller reporting company&nbsp;&nbsp;</TD>
      <TD>&#9746;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Emerging growth company</TD>
      <TD>&#9744;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt">If an emerging growth company, indicate by check mark
  if the registrant has elected not to use the extended transition period for comply with any new or revised financial accounting standards
  provided pursuant to Section 7(a)(2)(B) of Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left">&nbsp;</P>
  
  
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12.35pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt; text-indent: 0.5in">This Registration Statement on Form S-8 is filed
  by BRT Apartments Corp. (the &ldquo;Company&rdquo;, &ldquo;Registrant&rdquo;, &ldquo;we&rdquo;, &ldquo;us&rdquo; or &ldquo;our&rdquo;)
  relating to 1,000,000 shares of our common stock to be offered and sold under our 2022 Incentive Plan (the &ldquo;Plan&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION
  10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: left">The documents constituting Part I of this Registration Statement
  will be sent or given to participants in our Plan as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the &ldquo;Securities
  Act&rdquo;).</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt; text-indent: -54.5pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: left">Upon written or oral request, we will provide to the participants
  in the Plan, without charge, the documents incorporated by reference in Item 3 of Part II of this Registration Statement and such documents
  are incorporated by reference in the Section 10(a) prospectus. We will also provide, without charge, upon written or oral request, the
  other documents required to be delivered pursuant to Rule 428(b). Requests for the above-mentioned information should be directed to
  Asher Gaffney at the address and telephone number on the cover of this Registration Statement.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: -54.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: -54.5pt"></P>
  
  <!-- Field: Page; Sequence: 2; Options: NewSection -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: -54.5pt">&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: -54.5pt"></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">PART II</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt">Item 3. Incorporation of Documents by Reference.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">The following documents filed by us with the Securities
  and Exchange Commission (the &ldquo;SEC&rdquo; or the &ldquo;Commission&rdquo;) are hereby incorporated by reference in this Registration
  Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: left">Our Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/14846/000001484622000010/brt-20211231.htm">Form 10-K</A> for the year ended December
  31, 2021 filed on March 16, 2022 (the &ldquo;Annual Report&rdquo;);</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23pt; text-indent: 0in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: left">The information specifically incorporated by reference into
  the Annual Report from our definitive proxy statement filed on <A HREF="https://www.sec.gov/Archives/edgar/data/14846/000114036122015262/ny20003854x1_def14a.htm">April 21, 2022</A>;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41pt; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: left">Our Quarterly Report on <A HREF="https://www.sec.gov/Archives/edgar/data/14846/000001484622000020/brt-20220331.htm">Form 10-Q</A> for the three months ended
  March 31, 2022 filed on May 10, 2022;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41pt; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(d)</TD><TD STYLE="text-align: left">Our Current Reports on Form 8-K filed <A HREF="https://www.sec.gov/Archives/edgar/data/14846/000001484622000003/brt-20211118.htm">January
                                                                                    11, 2022</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/14846/000121390022006477/ea155394-8k_brtapart.htm">February 10,
                                                                                    2022</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/14846/000114036122010215/ny20003331x2_8k.htm">March 18, 2022</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/14846/000001484622000013/brt-20220406.htm">April
                                                                                    12, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/14846/000001484622000022/brt-20220608.htm">June 10, 2022</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/14846/000001484622000026/brt-20220614.htm">June 14, 2022</A>, (solely, in each case, to the extent filed and not furnished);</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41pt; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(e)</TD><TD STYLE="text-align: left">All other reports filed by us pursuant to Section 13(a) or
  15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) since December 31, 2021; and</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41pt; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(f)</TD><TD STYLE="text-align: left">The description of the Registrant&rsquo;s shares of common
  stock set forth in <A HREF="https://www.sec.gov/Archives/edgar/data/14846/000001484621000008/exhibit42.htm">Exhibit 4.2</A> to the Annual Report as filed on March 16, 2022, including any amendment or report filed for the purpose
  of updating such description.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">All reports and other documents filed
  by us with the SEC pursuant to Section 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the filing of this Registration Statement
  and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereby
  have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to
  be a part hereof from the date of the filing of such documents; <I>provided, however,</I> that, unless expressly incorporated by reference
  into this Registration Statement, documents or information deemed to have been furnished and not filed in accordance with the rules of
  the SEC shall not be deemed incorporated by reference into this Registration Statement under any circumstances.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt; text-indent: 26.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">Any statement contained in a document
  incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent
  that a statement contained herein or in any other subsequently filed document which also is incorporated by reference herein modified
  or superseded such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to
  constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt">Item 4. Description of Securities.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 29pt">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt">Item 5. Interests of Named Experts and Counsel.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">Certain legal matters with respect to the validity
  of the common stock registered hereby have been passed upon for the by S. Asher Gaffney, Vice President and Corporate Secretary of the
  Company. Mr. Gaffney is employed by us, is eligible to participate in the 2022 Incentive Plan (the &ldquo;Plan&rdquo;) and owns or has
  rights to acquire less than 0.2% of our outstanding common stock.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt">Item 6. Indemnification of Directors and Officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Limitation of Liability</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">The Maryland General Corporation Law(the &ldquo;MGCL&rdquo;)
  permits the charter of a Maryland corporation to include a provision limiting the liability of its directors and officers to the corporation
  and its stockholders for money damages, except to the extent that (1) it is proved that the person actually received an improper benefit
  or profit in money, property or services, or (2) a judgment or other final adjudication is entered in a proceeding based on a finding
  that the person&rsquo;s action, or failure to act, was the result of active and deliberate dishonesty and was material to the cause of
  action adjudicated in the proceeding. Our articles of incorporation, which we refer to as our &ldquo;Charter,&rdquo; provides for the
  elimination of the liability of our directors and officers to us or our stockholders for money damages to the maximum extent permitted
  by Maryland law from time to time.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><I>Indemnification</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">The MGCL requires a Maryland corporation
  (unless the charter provides otherwise, which the Charter does not), to indemnify a director or officer who has been successful, on the
  merits or otherwise, in the defense of any proceeding to which he or she is made a party by reason of his or her service in that capacity.
  The MGCL permits a corporation to indemnify its present and former directors and officers, among others, against judgments, penalties,
  fines, settlements and reasonable expenses actually incurred by them in connection with any proceeding to which they may be made or threatened
  to be made a party by reason of their service in those or other capacities unless it is established that:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">the act or omission of the director or officer was material
  to the matter giving rise to the proceeding and (a) was committed in bad faith or (b) was the result of active and deliberate dishonesty;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-indent: -13.5pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">the director or officer actually received an improper personal
  benefit in money, property or services; or</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-indent: -13.5pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">in the case of any criminal proceeding, the director or officer
  had reasonable cause to believe that the act or omission was unlawful.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">A corporation may not indemnify a director
  or officer in a suit (i) by or on behalf of the corporation in which the director or officer was adjudged liable to the corporation or
  (ii) in which the director or officer was adjudged liable on the basis that personal benefit was improperly received. A court may order
  indemnification if it determines that the director or officer is fairly and reasonably entitled to indemnification, even though the director
  or officer did not meet the prescribed standard of conduct or was adjudged liable on the basis that personal benefit was improperly received.
  However, indemnification for an adverse judgment in a suit by or on behalf of the corporation, or for a judgment of liability on the basis
  that personal benefit was improperly received, is limited to expenses.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">In addition, the MGCL permits a corporation to advance reasonable
  expenses to a director or officer upon receipt of:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">a written affirmation by the director or officer of his or
  her good faith belief that he or she has met the standard of conduct necessary for indemnification by the corporation; and</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-indent: -9pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">a written undertaking by the director or officer or on the
  director&rsquo;s or officer&rsquo;s behalf to repay the amount paid or reimbursed by the corporation if it is ultimately determined that
  the director or officer did not meet the standard of conduct.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41pt; text-indent: -0.25in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">The Charter obligates
  us, to the maximum extent permitted by Maryland law in effect from time to time, to indemnify and, without requiring a preliminary determination
  of the ultimate entitlement to indemnification, pay or reimburse reasonable expenses in advance of final disposition of a proceeding to:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">any present or former director or officer of ours who is made
  or threatened to be made a party to, or witness in a proceeding by reason of his or her service in such capacity; and</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-align: center; text-indent: -4.5pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">any individual who, while a director or officer of ours and
  at our request, serves or has served as a director, officer, trustee, member, manager, or partner of another corporation, real estate
  investment trust, limited liability company, partnership, joint venture, trust, employee benefit plan or any other enterprise and who
  is made or threatened to be made a party to, or witness in a proceeding by reason of his or her service in such capacity;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">In either case, from
  and against any claim or liability to which such person may become subject or which such person may incur by reason of his or her service
  in such capacity.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">The Charter also requires us to indemnify
  and advance expenses to any person who served a predecessor of our in any of the capacities described above and any employee or agent
  of ours or a predecessor of ours.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Indemnification Agreements</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">We entered into customary indemnification
  agreements with our directors and executive officers that will require us, among other things, to indemnify our directors and executive
  officers against certain liabilities that may arise by reason of their status as directors or officers to the maximum extent permitted
  by Maryland law and provide for the advancement of expenses in connection therewith.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I>Insurance Coverage</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">We maintain directors&rsquo; and officers&rsquo;
  liability insurance which will indemnify our directors and officers against damages (including legal fees and expenses), arising out of
  certain kinds of claims (including claims made under the Securities Act), which might be made against them based on acts and things done
  (or not done) by them while acting in their capacity as directors and officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>SEC&rsquo;s Position on Indemnification </I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">Insofar as indemnification for liabilities
  arising under the Securities Act may be provided to directors, officers or persons controlling us pursuant to the foregoing provisions,
  in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt">Item 7. Exemption from Registration Claimed.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt">Item 8. Exhibits.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">See attached exhibit list.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 31.5pt">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt">Item 9. Undertakings.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">We hereby undertake:</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: left">To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement):</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 59.55pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(i)</TD><TD STYLE="text-align: left">To include any prospectus required by Section 10(a)(3) of the
  Securities Act;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 143pt; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(ii)</TD><TD STYLE="text-align: left">To reflect in the prospectus any facts or events arising after
  the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the
  aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing,
  any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which
  was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
  filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent
  change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration
  Statement;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 143pt; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(iii)</TD><TD STYLE="text-align: left">To include any material information with respect to the plan
  of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration
  Statement;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I>Provided, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii)
  of this section do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in reports filed with or furnished to the SEC by us pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated
  by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: left">That, for the purpose of determining any liability under
  the Securities Act, each such post- effective amendment shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial <I>bona fide </I>offering thereof.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: left">To remove from registration by means of a post-effective
  amendment any of the securities being registered which remain unsold at the termination of the offering.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: left">We hereby undertake that, for purposes of determining any
  liability under the Securities Act, each filing of our annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and,
  where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is
  incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial <I>bona fide </I>offering thereof.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: left">Insofar as indemnification for liabilities arising under the
  Securities Act may be permitted to directors, officers and controlling persons of ours pursuant to the foregoing provisions, or otherwise,
  we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act
  and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by us
  of expenses incurred or paid by a director, officer or controlling person of ours in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, we will, unless in the
  opinion of our counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
  whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication
  of such issue.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.5pt; text-indent: 0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Exhibit Index</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following exhibits are filed as part of this
  Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 11.5pt"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 9%"><FONT STYLE="font-size: 10pt"><B>Exhibit</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 90%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Description of Document</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea161462ex5-1_brtapartments.htm"><FONT STYLE="font-size: 10pt">Opinion of counsel with respect to the legality of the securities being registered.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">10.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/14846/000001484622000022/exhibit101june2022.htm">BRT Apartments Corp. 2022 Incentive Plan (incorporated by reference to our Current Report on Form 8-K filed June 10, 2022).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea161462ex5-1_brtapartments.htm"><FONT STYLE="font-size: 10pt">Consent of counsel (included in the opinion filed as Exhibit 5.1).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea161462ex23-2_brtapartments.htm"><FONT STYLE="font-size: 10pt">Consent of Ernst &amp; Young, LLP.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">24.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="#a_001"><FONT STYLE="font-size: 10pt">Power of Attorney (included on the signature page of this registration statement).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">107.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea161462ex-fee_brtapartments.htm"><FONT STYLE="font-size: 10pt">Filing Fee Table</FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 184.5pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><A NAME="a_001"></A>SIGNATURES</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Village
  of Great Neck Plaza, State of New York, on June 14, 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt; text-indent: 24pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD><B>&nbsp;</B></TD>
      <TD COLSPAN="2" STYLE="text-align: left"><B>BRT APARTMENTS CORP.</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Jeffrey A. Gould</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-weight: bold">&nbsp;</TD>
      <TD STYLE="font-weight: bold">&nbsp;</TD>
      <TD STYLE="font-weight: bold"><FONT STYLE="font-weight: normal">Jeffrey A. Gould</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Chief Executive Officer and President</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that each individual
  whose signature appears below hereby constitutes and appoints each of Jeffrey A. Gould, David W. Kalish and Mark H. Lundy, acting alone
  or together with another attorney-in-fact, as his or her true and lawful agent, proxy and attorney-in-fact, with full power of substitution
  and resubstitution, for such person and in his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with
  the SEC any and all amendments (including post-effective amendments) to this Registration Statement, together with all schedules and exhibits
  thereto, and any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act, together with all schedules
  and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents as may be necessary or
  appropriate in connection therewith, (iii) act on, sign and file any supplement to any prospectus included in this Registration Statement
  or any such amendment or any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act, and (iv) take any
  and all actions which may be necessary or appropriate in connection therewith, granting unto such agents, proxies and attorneys-in-fact,
  and each of them, full power and authority to do and perform each and every act and thing necessary or appropriate to be done, as fully
  for all intents and purposes as he or she might or could do in person, hereby approving, ratifying and confirming all that such agents,
  proxies and attorneys-in-fact, or any of their respective substitutes, may lawfully do or cause to be done by virtue thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0.5in">Pursuant to the requirements of the
  Securities Act of 1933, this Registration Statement has been signed on June 14, 2022 by the following persons in the capacities indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Israel Rosenzweig</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chairman of the Board of Directors</FONT></TD></TR>
    <TR>
      <TD STYLE="border-top: black 1.5pt solid; vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Israel Rosenzweig</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Jeffrey A. Gould</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">President, Chief Executive Officer and Director</FONT></TD></TR>
    <TR>
      <TD STYLE="border-top: black 1.5pt solid; vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Jeffrey A. Gould</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">(principal executive officer)</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Carol Cicero</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Carol Cicero</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Alan H. Ginsburg</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Alan H. Ginsburg</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Fredric H. Gould</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Fredric H. Gould</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Matthew J. Gould</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Matthew J. Gould</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Louis C. Grassi</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Louis C. Grassi</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; width: 49%"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Gary Hurand</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR>
      <TD STYLE="border-top: black 1.5pt solid; text-align: center; vertical-align: top"><FONT STYLE="font-size: 10pt">Gary Hurand</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Jeffrey Rubin</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Jeffrey Rubin</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/ Jonathan H. Simon</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Jonathan H. Simon</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Elie Weiss</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Elie Weiss</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;George E. Zweier</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer and Vice President</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">George E. Zweier</FONT></TD>
      <TD>&nbsp;</TD>
      <TD> (principal financial and accounting officer)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-7</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea161462-s8_brtapartments.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 64081}]
metadata_filer: {"company-data": {"conformed-name": "BRT Apartments Corp.", "cik": "0000014846", "assigned-sic": "6798", "irs-number": "132755856", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-265585", "film-number": "221015352"}, "business-address": {"street1": "60 CUTTER MILL RD", "street2": "SUITE 303", "city": "GREAT NECK", "state": "NY", "zip": "11021-3190", "phone": "5164663100"}, "mail-address": {"street1": "60 CUTTER MILL ROAD", "street2": "SUITE 303", "city": "GREAT NECK", "state": "NY", "zip": "11021"}, "former-company": [{"former-conformed-name": "BRT Realty Trust", "date-changed": "20170206"}, {"former-conformed-name": "Gould Investors LP", "date-changed": "20170127"}, {"former-conformed-name": "BRT REALTY TRUST", "date-changed": "19920703"}]}
text: As filed with the Securities and Exchange Commission
  on June 14, 2022
  Registration No. 333-
  SECURITIES AND EXCHANGE
  COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE
  SECURITIES ACT OF 1933
  BRT APARTMENTS CORP.
  (Exact Name of Registrant as Specified
  in its Charter)
  Maryland
  13-2755856
  (State or other jurisdiction of
  incorporation or organization)
  (IRS Employer
  Identification Number)
  60 CUTTER MILL ROAD, SUITE 303
  GREAT
  NECK, NEW YORK 11021
  (Address of Principal Executive Offices)
  (Zip Code)
  BRT APARTMENTS CORP. 2022 INCENTIVE
  PLAN
  (Full Title of the Plan)
  S. Asher Gaffney, Esq.
  Vice President, Counsel and
  Corporate Secretary
  BRT Apartments Corp. 60 Cutter Mill
  Road
  Suite 303
  Great Neck, New York 11021
  (Name and Address of Agent for Service)
  516-466-3100
  (Telephone Number, Including Area Code,
  of Agent for Service)
  Indicate by check mark whether the
  registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth
  company. See the definitions of "large accelerated filer," "accelerated filer," "small reporting company"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☐
  If an emerging growth company, indicate by check mark
  if the registrant has elected not to use the extended transition period for comply with any new or revised financial accounting standards
  provided pursuant to Section 7(a)(2)(B) of Securities Act. ☐
  PART I
  EXPLANATORY NOTE
  This Registration Statement on Form S-8 is filed
  by BRT Apartments Corp. (the "Company", "Registrant", "we", "us" or "our")
  relating to 1,000,000 shares of our common stock to be offered and sold under our 2022 Incentive Plan (the "Plan").
  INFORMATION REQUIRED IN THE SECTION
  10(a) PROSPECTUS
  (a)
  The documents constituting Part I of this Registration Statement
  will be sent or given to participants in our Plan as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the "Securities
  Act").
  (b)
  Upon written or oral request, we will provide to the participants
  in the Plan, without charge, the documents incorporated by reference in Item 3 of Part II of this Registration Statement and such documents
  are incorporated by reference in the Section 10(a) prospectus. We will also provide, without charge, upon written or oral request, the
  other documents required to be delivered pursuant to Rule 428(b). Requests for the above-mentioned information should be directed to
  Asher Gaffney at the address and telephone number on the cover of this Registration Statement.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed by us with the Securities
  and Exchange Commission (the "SEC" or the "Commission") are hereby incorporated by reference in this Registration
  Statement:
  (a)
  Our Annual Report on
  Form 10-K
  for the year ended December
  31, 2021 filed on March 16, 2022 (the "Annual Report");
  (b)
  The information specifically incorporated by reference into
  the Annual Report from our definitive proxy statement filed on
  April 21, 2022
  ;
  (c)
  Our Quarterly Report on
  Form 10-Q
  for the three months ended
  March 31, 2022 filed on May 10, 2022;
  (d)
  Our Current Reports on Form 8-K filed
  January
                                                                                    11, 2022
  ,
  February 10,
                                                                                    2022
  ,
  March 18, 2022
  ,
  April
                                                                                    12, 2022
  ,
  June 10, 2022
  and
  June 14, 2022
  , (solely, in each case, to the extent filed and not furnished);
  (e)
  All other reports filed by us pursuant to Section 13(a) or
  15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") since December 31, 2021; and
  (f)
  The description of the Registrant's shares of common
  stock set forth in
  Exhibit 4.2
  to the Annual Report as filed on March 16, 2022, including any amendment or report filed for the purpose
  of updating such description.
  All reports and other documents filed
  by us with the SEC pursuant to Section 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the filing of this Registration Statement
  and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereby
  have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to
  be a part hereof from the date of the filing of such documents;
  provided, however,
  that, unless expressly incorporated by reference
  into this Registration Statement, documents or information deemed to have been furnished and not filed in accordance with the rules of
  the SEC shall not be deemed incorporated by reference into this Registration Statement under any circumstances.
  Any statement contained in a document
  incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent
  that a statement contained herein or in any other subsequently filed document which also is incorporated by reference herein modified
  or superseded such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to
  constitute a part of this Registration Statement.
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  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Certain legal matters with respect to the validity
  of the common stock registered hereby have been passed upon for the by S. Asher Gaffney, Vice President and Corporate Secretary of the
  Company. Mr. Gaffney is employed by us, is eligible to participate in the 2022 Incentive Plan (the "Plan") and owns or has
  rights to acquire less than 0.2% of our outstanding common stock.
  Item 6. Indemnification of Directors and Officers.
  Limitation of Liability
  The Maryland General Corporation Law(the "MGCL")
  permits the charter of a Maryland corporation to include a provision limiting the liability of its directors and officers to the corporation
  and its stockholders for money damages, except to the extent that (1) it is proved that the person actually received an improper benefit
  or profit in money, property or services, or (2) a judgment or other final adjudication is entered in a proceeding based on a finding
  that the person's action, or failure to act, was the result of active and deliberate dishonesty and was material to the cause of
  action adjudicated in the proceeding. Our articles of incorporation, which we refer to as our "Charter," provides for the
  elimination of the liability of our directors and officers to us or our stockholders for money damages to the maximum extent permitted
  by Maryland law from time to time.
  Indemnification
  The MGCL requires a Maryland corporation
  (unless the charter provides otherwise, which the Charter does not), to indemnify a director or officer who has been successful, on the
  merits or otherwise, in the defense of any proceeding to which he or she is made a party by reason of his or her service in that capacity.
  The MGCL permits a corporation to indemnify its present and former directors and officers, among others, against judgments, penalties,
  fines, settlements and reasonable expenses actually incurred by them in connection with any proceeding to which they may be made or threatened
  to be made a party by reason of their service in those or other capacities unless it is established that:
  ●
  the act or omission of the director or officer was material
  to the matter giving rise to the proceeding and (a) was committed in bad faith or (b) was the result of active and deliberate dishonesty;
  ●
  the director or officer actually received an improper personal
  benefit in money, property or services; or
  ●
  in the case of any criminal proceeding, the director or officer
  had reasonable cause to believe that the act or omission was unlawful.
  A corporation may not indemnify a director
  or officer in a suit (i) by or on behalf of the corporation in which the director or officer was adjudged liable to the corporation or
  (ii) in which the director or officer was adjudged liable on the basis that personal benefit was improperly received. A court may order
  indemnification if it determines that the director or officer is fairly and reasonably entitled to indemnification, even though the director
  or officer did not meet the prescribed standard of conduct or was adjudged liable on the basis that personal benefit was improperly received.
  However, indemnification for an adverse judgment in a suit by or on behalf of the corporation, or for a judgment of liability on the basis
  that personal benefit was improperly received, is limited to expenses.
  In addition, the MGCL permits a corporation to advance reasonable
  expenses to a director or officer upon receipt of:
  ●
  a written affirmation by the director or officer of his or
  her good faith belief that he or she has met the standard of conduct necessary for indemnification by the corporation; and
  ●
  a written undertaking by the director or officer or on the
  director's or officer's behalf to repay the amount paid or reimbursed by the corporation if it is ultimately determined that
  the director or officer did not meet the standard of conduct.
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  The Charter obligates
  us, to the maximum extent permitted by Maryland law in effect from time to time, to indemnify and, without requiring a preliminary determination
  of the ultimate entitlement to indemnification, pay or reimburse reasonable expenses in advance of final disposition of a proceeding to:
  ●
  any present or former director or officer of ours who is made
  or threatened to be made a party to, or witness in a proceeding by reason of his or her service in such capacity; and
  ●
  any individual who, while a director or officer of ours and
  at our request, serves or has served as a director, officer, trustee, member, manager, or partner of another corporation, real estate
  investment trust, limited liability company, partnership, joint venture, trust, employee benefit plan or any other enterprise and who
  is made or threatened to be made a party to, or witness in a proceeding by reason of his or her service in such capacity;
  In either case, from
  and against any claim or liability to which such person may become subject or which such person may incur by reason of his or her service
  in such capacity.
  The Charter also requires us to indemnify
  and advance expenses to any person who served a predecessor of our in any of the capacities described above and any employee or agent
  of ours or a predecessor of ours.
  Indemnification Agreements
  We entered into customary indemnification
  agreements with our directors and executive officers that will require us, among other things, to indemnify our directors and executive
  officers against certain liabilities that may arise by reason of their status as directors or officers to the maximum extent permitted
  by Maryland law and provide for the advancement of expenses in connection therewith.
  Insurance Coverage
  We maintain directors' and officers'
  liability insurance which will indemnify our directors and officers against damages (including legal fees and expenses), arising out of
  certain kinds of claims (including claims made under the Securities Act), which might be made against them based on acts and things done
  (or not done) by them while acting in their capacity as directors and officers.
  SEC's Position on Indemnification
  Insofar as indemnification for liabilities
  arising under the Securities Act may be provided to directors, officers or persons controlling us pursuant to the foregoing provisions,
  in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  See attached exhibit list.
  II-
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  Item 9. Undertakings.
  (a)
  We hereby undertake:
  (1)
  To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement):
  (i)
  To include any prospectus required by Section 10(a)(3) of the
  Securities Act;
  (ii)
  To reflect in the prospectus any facts or events arising after
  the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the
  aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing,
  any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which
  was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
  filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent
  change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration
  Statement;
  (iii)
  To include any material information with respect to the plan
  of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration
  Statement;
  Provided, however
  , that paragraphs (a)(1)(i) and (a)(1)(ii)
  of this section do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in reports filed with or furnished to the SEC by us pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated
  by reference in the Registration Statement.
  (2)
  That, for the purpose of determining any liability under
  the Securities Act, each such post- effective amendment shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective
  amendment any of the securities being registered which remain unsold at the termination of the offering.
  (b)
  We hereby undertake that, for purposes of determining any
  liability under the Securities Act, each filing of our annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and,
  where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is
  incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the
  Securities Act may be permitted to directors, officers and controlling persons of ours pursuant to the foregoing provisions, or otherwise,
  we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act
  and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by us
  of expenses incurred or paid by a director, officer or controlling person of ours in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, we will, unless in the
  opinion of our counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
  whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication
  of such issue.
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  Exhibit Index
  The following exhibits are filed as part of this
  Registration Statement.
  Exhibit
  Number
  Description of Document
  5.1
  Opinion of counsel with respect to the legality of the securities being registered.
  10.1
  BRT Apartments Corp. 2022 Incentive Plan (incorporated by reference to our Current Report on Form 8-K filed June 10, 2022).
  23.1
  Consent of counsel (included in the opinion filed as Exhibit 5.1).
  23.2
  Consent of Ernst & Young, LLP.
  24.2
  Power of Attorney (included on the signature page of this registration statement).
  107.1
  Filing Fee Table
  II-
  5
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Village
  of Great Neck Plaza, State of New York, on June 14, 2022.
  BRT APARTMENTS CORP.
  By:
  /s/ Jeffrey A. Gould
  Jeffrey A. Gould
  Chief Executive Officer and President
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each individual
  whose signature appears below hereby constitutes and appoints each of Jeffrey A. Gould, David W. Kalish and Mark H. Lundy, acting alone
  or together with another attorney-in-fact, as his or her true and lawful agent, proxy and attorney-in-fact, with full power of substitution
  and resubstitution, for such person and in his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with
  the SEC any and all amendments (including post-effective amendments) to this Registration Statement, together with all schedules and exhibits
  thereto, and any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act, together with all schedules
  and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents as may be necessary or
  appropriate in connection therewith, (iii) act on, sign and file any supplement to any prospectus included in this Registration Statement
  or any such amendment or any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act, and (iv) take any
  and all actions which may be necessary or appropriate in connection therewith, granting unto such agents, proxies and attorneys-in-fact,
  and each of them, full power and authority to do and perform each and every act and thing necessary or appropriate to be done, as fully
  for all intents and purposes as he or she might or could do in person, hereby approving, ratifying and confirming all that such agents,
  proxies and attorneys-in-fact, or any of their respective substitutes, may lawfully do or cause to be done by virtue thereof.
  Pursuant to the requirements of the
  Securities Act of 1933, this Registration Statement has been signed on June 14, 2022 by the following persons in the capacities indicated.
  Signature
  Title
  /s/ Israel Rosenzweig
  Chairman of the Board of Directors
  Israel Rosenzweig
  /s/ Jeffrey A. Gould
  President, Chief Executive Officer and Director
  Jeffrey A. Gould
  (principal executive officer)
  /s/ Carol Cicero
  Director
  Carol Cicero
  /s/ Alan H. Ginsburg
  Director
  Alan H. Ginsburg
  /s/ Fredric H. Gould
  Director
  Fredric H. Gould
  /s/ Matthew J. Gould
  Director
  Matthew J. Gould
  /s/ Louis C. Grassi
  Director
  Louis C. Grassi
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  Signature
  Title
  /s/ Gary Hurand
  Director
  Gary Hurand
  /s/ Jeffrey Rubin
  Director
  Jeffrey Rubin
  /s/ Jonathan H. Simon
  Director
  Jonathan H. Simon
  /s/ Elie Weiss
  Director
  Elie Weiss
  /s/ George E. Zweier
  Chief Financial Officer and Vice President
  George E. Zweier
  (principal financial and accounting officer)
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