<SEC-DOCUMENT>0000717720-24-000006.txt : 20250227
<SEC-HEADER>0000717720-24-000006.hdr.sgml : 20250227
<ACCEPTANCE-DATETIME>20241001154132
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000717720-24-000006
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241001

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



October 1, 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
Form 10-K for the Fiscal Year Ended April 30, 2024
Form 10-K for the Fiscal Year Ended April 30, 2023
File No. 000-11306

Dear Mr. Empie and Mr. Klein,

We respectfully request a ten 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 with proper review prior to the
submission. The Company shareholder meeting is October 8, 2024.
Preparation for this annual meeting is also causing the need for the delay
in our response.

Your consideration in this matter is greatly appreciated.




Sincerely,

Stephen Anastasio

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