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Correspondence 0000717720-24-000002 from VALUE LINE INC (VALU) (CIK 0000717720) (VALU)

VALUE LINE INC (VALU) (CIK 0000717720)
Date: March 27, 2024 · CIK: 0000717720 · Accession: 0000717720-24-000002

AI Filing Summary & Sentiment

File numbers found in text: 000-11306

Date
March 27, 2024
Author
Stephen Anastasio
Form
CORRESP
Company
VALUE LINE INC (VALU) (CIK 0000717720)

Letter

Value Line, Inc. 551 5th Ave-3rd Floor New York, NY 10176 Direct: 212-907-1883 Fax: 212-818-9748 Cell: 917-351-4556 March 27, 2024 Mr. Lory Empie and Mr. Robert Klein United States Securities and Exchange Commission Division of Corporation Finance Washington, DC 20549

Re: Form 10-K Fiscal Year Ended April 30, 2023 File No. 000-11306

Dear Mr. Empie and Mr. Klein,

We have begun the process of providing our reply but respectfully request a thirty day extension to provide our response.

We want to consult with our auditors who are in the midst of their audit and tax season.

The additional time to reply to your comments will enable us to provide a thoughtful and thorough response.

Your consideration in this matter is greatly appreciated.

Sincerely,
Stephen Anastasio

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

	Value Line, Inc.
	551 5th Ave-3rd Floor
	New York, NY 10176
							Direct: 212-907-1883
								Fax: 	212-818-9748
								Cell:    917-351-4556

March 27, 2024

Mr. Lory Empie and Mr. Robert Klein
United States Securities and Exchange Commission Division of Corporation Finance
Washington, DC 20549

Re:	Form 10-K
Fiscal Year Ended April 30, 2023
File No. 000-11306

Dear Mr. Empie and Mr. Klein,

We have begun the process of providing our reply but respectfully request a
thirty day extension to provide our response.

We want to consult with our auditors who are in the midst of their audit
and tax season.

The additional time to reply to your comments will enable us to provide a
thoughtful and thorough response.

Your consideration in this matter is greatly appreciated.

Sincerely,

Stephen Anastasio

Stephen Anastasio
Principal Financial Officer,
Vice President, Treasurer & Director
</TEXT>
</DOCUMENT>