<SEC-DOCUMENT>0000717720-24-000005.txt : 20250227
<SEC-HEADER>0000717720-24-000005.hdr.sgml : 20250227
<ACCEPTANCE-DATETIME>20240627141231
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000717720-24-000005
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240627

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VALUE LINE INC
		CENTRAL INDEX KEY:			0000717720
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				133139843
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		551 FIFTH AVE., 3RD FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10176-0001
		BUSINESS PHONE:		212 907-1500

	MAIL ADDRESS:	
		STREET 1:		551 FIFTH AVE., 3RD FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10176-0001
</SEC-HEADER>
<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



June 26, 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 twenty business 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>
</SEC-DOCUMENT>
