Value Line Inc.https://pcaobus.org/form-ap-filings/12826/12826Value Line Inc.1282611/7/2017 10:46:42 AM201790fec4c9-8358-4dcf-903f-7732eee747da921Horowitz & Ullmann, P.C.17508Value Line Inc.717720VALU0092104232Michael Alan Winicki0092104232True