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<SEC-DOCUMENT>0000950134-05-004736.txt : 20060525
<SEC-HEADER>0000950134-05-004736.hdr.sgml : 20060525

<ACCEPTANCE-DATETIME>20050311135808

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0000950134-05-004736

CONFORMED SUBMISSION TYPE:	8-K/A

PUBLIC DOCUMENT COUNT:		3

CONFORMED PERIOD OF REPORT:	20050222

ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant

ITEM INFORMATION:		Financial Statements and Exhibits

FILED AS OF DATE:		20050311

DATE AS OF CHANGE:		20050314


FILER:


	COMPANY DATA:	

		COMPANY CONFORMED NAME:			EDUCATIONAL DEVELOPMENT CORP

		CENTRAL INDEX KEY:			0000031667

		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-MISCELLANEOUS NONDURABLE GOODS [5190]

		IRS NUMBER:				730750007

		STATE OF INCORPORATION:			DE

		FISCAL YEAR END:			0228



	FILING VALUES:

		FORM TYPE:		8-K/A

		SEC ACT:		1934 Act

		SEC FILE NUMBER:	000-04957

		FILM NUMBER:		05674911



	BUSINESS ADDRESS:	

		STREET 1:		10302 E 55TH PL #B

		CITY:			TULSA

		STATE:			OK

		ZIP:			74146

		BUSINESS PHONE:		9186224522



	MAIL ADDRESS:	

		STREET 1:		PO BOX 470663

		CITY:			TULSA

		STATE:			OK

		ZIP:			741460663



	FORMER COMPANY:	

		FORMER CONFORMED NAME:	TUTOR TAPES INTERNATIONAL CORP

		DATE OF NAME CHANGE:	19701030



	FORMER COMPANY:	

		FORMER CONFORMED NAME:	INTERNATIONAL TEACHING TAPES INC

		DATE OF NAME CHANGE:	19701030



</SEC-HEADER>

<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>d23370a1e8vkza.htm
<DESCRIPTION>AMENDMENT TO FORM 8-K
<TEXT>
<HTML>
<HEAD>
<TITLE>e8vkza</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<P align="center" style="font-size: 18pt"><B>FORM 8-K/A</B>


<P align="center" style="font-size: 12pt"><B>CURRENT REPORT</B>


<P align="center" style="font-size: 12pt"><B>Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934</B>


<P align="left" style="font-size: 10pt">Date of Report (Date of earliest event reported): February&nbsp;22, 2005

<P align="center" style="font-size: 24pt"><B>EDUCATIONAL DEVELOPMENT CORPORATION</B>


<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>



<P align="center" style="font-size: 10pt">Commission file number: 0-4957


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">Delaware<BR>
(State or other jurisdiction of<BR>
incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">73-0750007<BR>
(I.R.S. Employer<BR>
Identification No.)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">10302 East 55th Place, Tulsa, Oklahoma 74146-6515<BR>
(Address of principal executive offices and Zip Code)



<P align="center" style="font-size: 10pt">(918)&nbsp;622-4522<BR>
(Registrant&#146;s telephone number, including area code)


<P align="left" style="font-size: 10pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy
the filing obligation of the registrant under an of the following provisions (see General
Instruction A.2. below):


<P align="left" style="font-size: 10pt"><FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)


<P align="left" style="font-size: 10pt"><FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)


<P align="left" style="font-size: 10pt"><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))


<P align="left" style="font-size: 10pt"><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))



<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt">&nbsp;</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">ITEM 4.01 CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT


<P align="left" style="font-size: 10pt">Based on the recommendation of the Audit Committee, the Board of Directors of Educational
Development Corporation (&#147;EDC&#148;) dismissed its independent registered public accounting firm,
Deloitte &#038; Touche LLP, as of February&nbsp;22, 2005. The Board appointed Tullius Taylor Sartain &#038;
Sartain LLP (&#147;Tullius Taylor&#148;) headquartered in Tulsa, Oklahoma, as its new independent auditors
for the fiscal year ended February&nbsp;28, 2005.


<P align="left" style="font-size: 10pt">The reports of Deloitte &#038; Touche LLP on the financial statements of EDC for its fiscal years ending
February&nbsp;29, 2004 and February&nbsp;28, 2003 did not contain any adverse opinion or disclaimer of
opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles.
During EDC&#146;s two most recent fiscal years and the subsequent interim period through February&nbsp;22,
2005, (i)&nbsp;there were no disagreements between EDC and Deloitte &#038; Touche LLP on any matter of
accounting principles or practices, financial statement disclosure or auditing scope or procedure
which, if not resolved to the satisfaction of Deloitte &#038; Touche LLP would have caused them to make
reference to the subject matter of the disagreement in connection with its report.


<P align="left" style="font-size: 10pt">EDC has not during the Company&#146;s two most recent fiscal years or the subsequent interim period
through February&nbsp;22, 2005, consulted with Tullius Taylor regarding either: (i)&nbsp;the application of
accounting principles to a specified transaction, either completed or proposed or the type of audit
opinion that might be rendered on EDC&#146;s financial statements, or (ii)&nbsp;any matter that was the
subject of a Disagreement with Deloitte &#038; Touche LLP or a Reportable event (as defined in
Regulation&nbsp;S-K Item&nbsp;304 (a)(1)(v)).


<P align="left" style="font-size: 10pt">EDC has informed Deloitte &#038; Touche LLP of its decision and provided it with a copy of the
disclosures it is making in response to this Item. EDC has requested Deloitte &#038; Touche LLP to
furnish a letter addressed to the Commission stating that it agrees with the statements made by
EDC. Deloitte &#038; Touche LLP&#146;s letter is attached hereto.



<P align="left" style="font-size: 10pt">ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)&nbsp;&nbsp;</TD>
    <TD>EXHIBITS</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">16&nbsp;&nbsp;</TD>
    <TD>Letter of Deloitte &#038; Touche LLP</TD>
</TR>

</TABLE>


<P align="center" style="font-size: 10pt">&nbsp;</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="center" style="font-size: 10pt">SIGNATURES



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly
caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Educational Development Corporation<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Randall W. White
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Randall W. White&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">President and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<P align="left" style="font-size: 10pt">Date: March&nbsp;11, 2005



<P align="center" style="font-size: 10pt">&nbsp;</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="center" style="font-size: 10pt">EXHIBIT INDEX


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left">EXHIBIT</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">NUMBER</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">DESCRIPTION</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*16
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter of Deloitte &#038; Touche LLP</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P>
<HR size="1" width="18%" align="left" noshade color="#000000">

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top">
    <TD width="1%" nowrap align="left">*</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Filed herewith.</TD>
</TR>

</TABLE>



<P align="center" style="font-size: 10pt">&nbsp;</DIV>

</BODY>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>d23370a1exv16.htm
<DESCRIPTION>LETTER OF DELOITTE & TOUCHE LLP
<TEXT>
<HTML>
<HEAD>
<TITLE>exv16</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="right" style="font-size: 10pt">EXHIBIT 16



<P align="left" style="font-size: 10pt">March&nbsp;11, 2005


<P align="left" style="font-size: 10pt">Securities and Exchange Commission<BR>
Mail Stop 11-3<BR>
450 5th Street, N.W.<BR>
Washington, D.C. 20549


<P align="left" style="font-size: 10pt">Dear Sirs/Madams:

<P align="left" style="font-size: 10pt">We have read Item&nbsp;4.01 of Educational Development Corporation&#146;s Form 8-K/A dated February&nbsp;22, 2005,
and have the following comments:



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.&nbsp;&nbsp;</TD>
    <TD>We agree with the statements made in the first sentence of the first paragraph and with
all statements made in the second and fourth paragraphs.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2.&nbsp;&nbsp;</TD>
    <TD>We have no basis on which to agree or disagree with the statements made in the second
sentence of the first paragraph or with any of the statements made in the third paragraph.</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">Yours truly,


<P align="left" style="font-size: 10pt">/s/ DELOITTE &#038; TOUCHE LLP



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>


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</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>3
<FILENAME>filename3.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">



<P align="left" style="font-size: 10pt">March&nbsp;11, 2005


<P align="left" style="font-size: 10pt">Mr.&nbsp;Robert Burnett<BR>
Staff Accountant<BR>
Securities and Exchange Commission<BR>
450 Fifth Street, N.W.<BR>
Washington, D.C. 20549


<P>
<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap>RE:&nbsp;</TD>
    <TD>Educational Development Corporation<br>
Item&nbsp;4.01 Form&nbsp;8-K filed February&nbsp;28, 2005<br>
File No.&nbsp;0-04957</TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">Dear Mr.&nbsp;Burnett:

<P align="left" style="font-size: 10pt">In response to your letter of March&nbsp;9, 2005, we agree with your comments and have filed a Form
8-K/A to reflect those comments.



<P align="left" style="font-size: 10pt">In addition, the Company acknowledges the following:


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>The Company is responsible for the adequacy and accuracy of the disclosures in the 8-K
filing;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>the Company may not assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">Sincerely,


<P align="left" style="font-size: 10pt">/s/ Randall W. White


<P align="left" style="font-size: 10pt">Randall W. White<BR>
President and Chief Executive Officer



<P align="center" style="font-size: 10pt">
</DIV>


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