Value Line Inc.https://pcaobus.org/form-ap-filings/56494/56494Value Line Inc.564945/15/2020 11:07:32 AM201811df2ac7-e82e-40d9-88a5-124df5244b02921Horowitz & Ullmann, P.C.17508Value Line Inc.717720VALU0092110423Michael Alan Winicki0092110423False