SEC Comment Letter for EDUCATIONAL DEVELOPMENT CORP (EDUC) (CIK 0000031667) (EDUC) — Apr 7, 2016
EDUCATIONAL DEVELOPMENT CORP (EDUC) (CIK 0000031667)
Date: April 7, 2016 · CIK: 0000031667 · Accession: 0000000000-16-071357
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 April 7, 2016 Ms. Marilyn Pinney Controller and Corporate Secretary Educational Development Corporation 10302 East 55th Place Tulsa, OK 74146 -6515
Re: Educational Development Corporation Form 10-K for Fiscal Year Ended February 28, 2015 Filed May 28, 2015 File No. 000 -04957 Definitive Proxy Statement on Schedule 14A Filed June 16, 2015 File No. 000 -04957
Dear Ms. Pinney :
We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a def ense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer López for
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Mail Stop 3561 April 7, 2016 Ms. Marilyn Pinney Controller and Corporate Secretary Educational Development Corporation 10302 East 55th Place Tulsa, OK 74146 -6515 Re: Educational Development Corporation Form 10-K for Fiscal Year Ended February 28, 2015 Filed May 28, 2015 File No. 000 -04957 Definitive Proxy Statement on Schedule 14A Filed June 16, 2015 File No. 000 -04957 Dear Ms. Pinney : We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a def ense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer López for Assistant Director Mara L. Ransom Office of Consumer Products