SEC Comment Letter for EDUCATIONAL DEVELOPMENT CORP (EDUC) (CIK 0000031667) (EDUC) — Nov 1, 2024
EDUCATIONAL DEVELOPMENT CORP (EDUC) (CIK 0000031667)
Date: Nov. 1, 2024 · CIK: 0000031667 · Accession: 0000000000-24-012169
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File numbers found in text: 000-04957
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November 1, 2024
Dan O'Keefe
Chief Financial Officer and Corporate Secretary
Educational Development Corporation
5402 South 122nd East Avenue
Tulsa, OK 74146
Re:Educational Development Corporation
Form 10-K for Fiscal Year Ended February 29, 2024
File No. 000-04957
Dear Dan O'Keefe:
We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services