Attached files

file filename
EX-14 - VALUE LINE INCv189633_ex14.htm
EX-31.1 - VALUE LINE INCv189633_ex31-1.htm
EX-32.1 - VALUE LINE INCv189633_ex32-1.htm
EX-21.1 - VALUE LINE INCv189633_ex21-1.htm
EX-31.2 - VALUE LINE INCv189633_ex31-2.htm
EX-10.15 - VALUE LINE INCv189633_ex10-15.htm
EX-10.10 - VALUE LINE INCv189633_ex10-10.htm
10-K - VALUE LINE INCv189633_10k.htm
Exhibit 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the annual report on Form 10-K of Value Line, Inc. (the “Company”), for the period ended April 30, 2010 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Mitchell E. Appel, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 
1)
the Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

 
2)
the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date:  July 16, 2010
By:
s/ Mitchell E. Appel
   
Mitchell E. Appel
   
Chief Financial Officer
   
(Principal Financial Officer)