Mail Stop 4561
      January 31, 2006

Mr. James R. Moore
Executive Vice President & Chief Financial Officer
Urstadt Biddle Properties Inc.
321 Railroad Avenue
Greenwich, CT 06830

	RE:	Urstadt Biddle Properties Inc.
		Form 8-K
		Filed January 27, 2006
            	File No. 1-12803

Dear Mr. Moore:

      We have reviewed your filing and have the following comment.
Where indicated, we think you should revise your document in
response
to this comment.  If you disagree, we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation.  After
reviewing this information, we may or may not raise additional
comments.

      	Please understand that the purpose of our review process
is
to assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comment or on any other
aspect
of our review.  Feel free to call me at the telephone number
listed
at the end of this letter.

Form 8-K filed January 27, 2006

1. Amend Item 4(a) of Form 8-K to cover the interim period from
the
date of the last audited financial statements to the date of
dismissal.  See Item 304(a)(1)(iv) of Regulation S-K.  Include an
updated letter from the former accountants addressing the revised
disclosures in the amendment.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed investment decision.  Since the company and its
management are in possession of all facts relating to a company`s
disclosure, they are responsible for the accuracy and adequacy of
the
disclosures they have made.

      In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

	Please provide the supplemental information requested above
within five business days from the date of this letter.  The
supplemental information should be filed as correspondence on
EDGAR.

      Any questions regarding the above should be directed to me
at
(202) 551-3432.


								Sincerely,


								William Demarest
								Staff Accountant
??

??

??

??

Mr. James R. Moore
Urstadt Biddle Properties Inc.
January 31, 2006
Page 1