Correspondence 0000717720-24-000003 from VALUE LINE INC (VALU) (CIK 0000717720) (VALU)
VALUE LINE INC (VALU) (CIK 0000717720)
Date: April 26, 2024 · CIK: 0000717720 · Accession: 0000717720-24-000003
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File numbers found in text: 000-11306
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<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 April 25, 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 respectfully request a final ten day extension to provide our response. The additional time to reply to your comments will enable us to provide a clear and thorough response to your comments. Your consideration in this matter is greatly appreciated. Sincerely, Stephen Anastasio Stephen Anastasio Principal Financial Officer, Vice President, Treasurer & Director </TEXT> </DOCUMENT>