# EDGAR Filing Document

**Accession Number:** 0000895429
**File Stem:** 0001752724-23-038088
**Filing Date:** 2023-2
**Character Count:** 34744
**Document Hash:** 34e9c64476dce390fd084a029dccf37a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001752724-23-038088.hdr.sgml**: 20230224

**ACCESSION NUMBER**: 0001752724-23-038088

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230224

**DATE AS OF CHANGE**: 20230224

**PERIOD START**: 20221231

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Value Line Small Cap Opportunities Fund, Inc.
- **CENTRAL INDEX KEY:** 0000895429
- **IRS NUMBER:** 133694898
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** NPORT-P
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-07388
- **FILM NUMBER:** 23663770

**BUSINESS ADDRESS:**
- **STREET 1:** 7 TIMES SQUARE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 212 907-1850

**MAIL ADDRESS:**
- **STREET 1:** 7 TIMES SQUARE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VALUE LINE EMERGING OPPORTUNITIES FUND INC
- **DATE OF NAME CHANGE:** 20000131

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VALUE LINE SMALL CAP GROWTH FUND INC
- **DATE OF NAME CHANGE:** 19930328

## Series and Classes Contracts Data

### Value Line Small Cap Opportunities Fund, Inc. (Series ID: S000007569)

| Class ID   | Class Name                                    | Ticker Symbol   |
|:---|:---|:---|
| C000020634 | Value Line Small Cap Opportunities Fund, Inc. | VLEOX           |
| C000162155 | Institutional                                 | VLEIX           |

## Form NPORT-P: Monthly Portfolio Investments Report

### NPORT-P: Part A: General Information

**Item A.1. Information about the Registrant.**

- **a. Name of Registrant:** Value Line Small Cap Opportunities Fund, Inc.

- **b. Investment Company Act file number:** 811-07388

- **c. CIK number of Registrant:** 0000895429

- **d. LEI of Registrant:** 549300XVATB6ITHFCX76

- **e. Address and telephone number of Registrant.**

  - **Street Address 1:** 7 TIMES SQUARE, Suite 1606

  - **City:** NEW YORK

  - **State:** NY

  - **Foreign country:** US

  - **Zip / Postal Code:** 10036

  - **Telephone number:** 212-907-1900

**Item A.2. Information about the Series.**

- **a. Name of Series:** Value Line Small Cap Opportunities Fund, Inc.

- **b. EDGAR series identifier (if any):** S000007569

- **c. LEI of Series:** 549300XVATB6ITHFCX76

**Item A.3. Reporting period.**

- **a. Date of fiscal year-end:** 2022-12-31

- **b. Date as of which information is reported:** 2022-12-31

**Item A.4. Final filing**

Does the Fund anticipate that this will be its final filing on Form N-PORT? **No**

### Fund Information

**Total Assets:** $371779140.77

**Total Liabilities:** $3155624.35

**Net Assets:** $368623516.42

**Monthly Return Information**

| Class               | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID C000162155 | 9.87%                | 5.44%                | -4.99%               |
| Class ID C000020634 | 9.84%                | 5.42%                | -5.01%               |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $-1906681.73             | $35914862.39                               |
| Month 2  | $1040060.06              | $18200701.95                               |
| Month 3  | $134310.46               | $-19680167.28                              |

### Schedule of Portfolio Investments

| Name                                | Title                                                                       | Identifiers                                   | Payoff Profile   | Asset Category   | Issuer Category   | Country   |   Balance | Units   | Value (USD)   | % of Net Assets   | Maturity Date   | Coupon Type   | Annualized Rate (%)   | Restricted?   |   Fair Value Level | Lending Status   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|---:|:---|
| US Physical Therapy Inc             | U.S. Physical Therapy, Inc.                                                 | CUSIP: 90337L108<br>LEI: 529900KL1UXQYFIOMY96 | Long             | EC               | CORP              | US        |     77800 | NS      | $6304134.00   | 1.71%             |  |  |  | No            |                  1 | On Loan: No      |
| Neogen Corp                         | Neogen Corp.                                                                | CUSIP: 640491106<br>LEI: 549300HJT9FC36N4UW43 | Long             | EC               | CORP              | US        |    220462 | NS      | $3357636.26   | 0.91%             |  |  |  | No            |                  1 | On Loan: No      |
| Stifel Financial Corp               | Stifel Financial Corp.                                                      | CUSIP: 860630102<br>LEI: 549300E5F07FE5GHJX84 | Long             | EC               | CORP              | US        |    104422 | NS      | $6095112.14   | 1.65%             |  |  |  | No            |                  1 | On Loan: No      |
| Lancaster Colony Corp               | Lancaster Colony Corp.                                                      | CUSIP: 513847103<br>LEI: 529900X4O13HED1ZAS58 | Long             | EC               | CORP              | US        |      5600 | NS      | $1104880.00   | 0.30%             |  |  |  | No            |                  1 | On Loan: No      |
| AMN Healthcare Services Inc         | AMN Healthcare Services, Inc.                                               | CUSIP: 001744101<br>LEI: 529900W3ARRTCNFH2I39 | Long             | EC               | CORP              | US        |     40651 | NS      | $4179735.82   | 1.13%             |  |  |  | No            |                  1 | On Loan: No      |
| Toro Co/The                         | Toro Co.                                                                    | CUSIP: 891092108<br>LEI: YJKE4YIT6BWQHVEW0D14 | Long             | EC               | CORP              | US        |     37600 | NS      | $4256320.00   | 1.15%             |  |  |  | No            |                  1 | On Loan: No      |
| EnerSys                             | EnerSys                                                                     | CUSIP: 29275Y102<br>LEI: 7ZS3DE5PN30BYUJFWP05 | Long             | EC               | CORP              | US        |     55100 | NS      | $4068584.00   | 1.10%             |  |  |  | No            |                  1 | On Loan: No      |
| Trex Co Inc                         | Trex Co., Inc.                                                              | CUSIP: 89531P105<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     64000 | NS      | $2709120.00   | 0.73%             |  |  |  | No            |                  1 | On Loan: No      |
| Omnicell Inc                        | Omnicell, Inc.                                                              | CUSIP: 68213N109<br>LEI: 5493008RH0GTKHHPZI77 | Long             | EC               | CORP              | US        |     56200 | NS      | $2833604.00   | 0.77%             |  |  |  | No            |                  1 | On Loan: No      |
| Workiva Inc                         | Workiva, Inc.                                                               | CUSIP: 98139A105<br>LEI: 529900RTOQ8GRWHY1O58 | Long             | EC               | CORP              | US        |     76400 | NS      | $6415308.00   | 1.74%             |  |  |  | No            |                  1 | On Loan: No      |
| RBC Bearings Inc                    | RBC Bearings, Inc.                                                          | CUSIP: 75524B104<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     52500 | NS      | $10990875.00  | 2.98%             |  |  |  | No            |                  1 | On Loan: No      |
| EnPro Industries Inc                | EnPro Industries, Inc.                                                      | CUSIP: 29355X107<br>LEI: 549300Y5CFT2LKCFDN54 | Long             | EC               | CORP              | US        |     26400 | NS      | $2869416.00   | 0.78%             |  |  |  | No            |                  1 | On Loan: No      |
| Walker & Dunlop Inc                 | Walker & Dunlop, Inc.                                                       | CUSIP: 93148P102<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     38900 | NS      | $3052872.00   | 0.83%             |  |  |  | No            |                  1 | On Loan: No      |
| Calavo Growers Inc                  | Calavo Growers, Inc.                                                        | CUSIP: 128246105<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     37500 | NS      | $1102500.00   | 0.30%             |  |  |  | No            |                  1 | On Loan: No      |
| SiteOne Landscape Supply Inc        | SiteOne Landscape Supply, Inc.                                              | CUSIP: 82982L103<br>LEI: 5299008LX7SBD4HIAU03 | Long             | EC               | CORP              | US        |     22500 | NS      | $2639700.00   | 0.72%             |  |  |  | No            |                  1 | On Loan: No      |
| Primerica Inc                       | Primerica, Inc.                                                             | CUSIP: 74164M108<br>LEI: 254900621R686KJR7022 | Long             | EC               | CORP              | US        |     22700 | NS      | $3219314.00   | 0.87%             |  |  |  | No            |                  1 | On Loan: No      |
| ExlService Holdings Inc             | ExlService Holdings, Inc.                                                   | CUSIP: 302081104<br>LEI: 81E3DTNF6OSH489ZOV15 | Long             | EC               | CORP              | US        |     79500 | NS      | $13469685.00  | 3.65%             |  |  |  | No            |                  1 | On Loan: No      |
| Planet Fitness Inc                  | Planet Fitness, Inc.                                                        | CUSIP: 72703H101<br>LEI: 549300LLE5HUPF6H8G33 | Long             | EC               | CORP              | US        |     42700 | NS      | $3364760.00   | 0.91%             |  |  |  | No            |                  1 | On Loan: No      |
| State Street Global Advisors        | State Street Navigator Securities Lending Government Money Market Portfolio | CUSIP: 857492706<br>LEI: 5493008BJIBKQ5KTIF74 | Long             | STIV             | RF                | US        |   2761360 | NS      | $2761360.50   | 0.75%             |  |  |  | No            |                  1 | On Loan: No      |
| iRhythm Technologies Inc            | iRhythm Technologies, Inc.                                                  | CUSIP: 450056106<br>LEI: 549300FJI72RJGDQS384 | Long             | EC               | CORP              | US        |     20300 | NS      | $1901501.00   | 0.52%             |  |  |  | No            |                  1 | On Loan: No      |
| Helen of Troy Ltd                   | Helen of Troy Ltd.                                                          | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | BM        |     23000 | NS      | $2550930.00   | 0.69%             |  |  |  | No            |                  1 | On Loan: No      |
| Franklin Electric Co Inc            | Franklin Electric Co., Inc.                                                 | CUSIP: 353514102<br>LEI: RR6AURIKMXUE4Q24G284 | Long             | EC               | CORP              | US        |     24300 | NS      | $1937925.00   | 0.53%             |  |  |  | No            |                  1 | On Loan: No      |
| Applied Industrial Technologies Inc | Applied Industrial Technologies, Inc.                                       | CUSIP: 03820C105<br>LEI: 549300NU173IJRC6PO38 | Long             | EC               | CORP              | US        |     23300 | NS      | $2936499.00   | 0.80%             |  |  |  | No            |                  1 | On Loan: No      |
| Balchem Corp                        | Balchem Corp.                                                               | CUSIP: 057665200<br>LEI: 549300VR70OPMHUI3557 | Long             | EC               | CORP              | US        |     30300 | NS      | $3699933.00   | 1.00%             |  |  |  | No            |                  1 | On Loan: No      |
| TD SYNNEX Corp                      | TD SYNNEX Corp.                                                             | CUSIP: 87162W100<br>LEI: 5493004HI6PFLF46NS53 | Long             | EC               | CORP              | US        |     21400 | NS      | $2026794.00   | 0.55%             |  |  |  | No            |                  1 | On Loan: No      |
| Exponent Inc                        | Exponent, Inc.                                                              | CUSIP: 30214U102<br>LEI: 529900NY3F5Q2NWPUZ42 | Long             | EC               | CORP              | US        |    163700 | NS      | $16221033.00  | 4.40%             |  |  |  | No            |                  1 | On Loan: No      |
| Qualys Inc                          | Qualys, Inc.                                                                | CUSIP: 74758T303<br>LEI: 549300EMBXYOW9W1XA17 | Long             | EC               | CORP              | US        |     21700 | NS      | $2435391.00   | 0.66%             |  |  |  | No            |                  1 | On Loan: No      |
| Churchill Downs Inc                 | Churchill Downs, Inc.                                                       | CUSIP: 171484108<br>LEI: 529900FODTBQC8MIS994 | Long             | EC               | CORP              | US        |     65700 | NS      | $13890951.00  | 3.77%             |  |  |  | No            |                  1 | On Loan: No      |
| Maximus Inc                         | Maximus, Inc.                                                               | CUSIP: 577933104<br>LEI: 549300DQCDS8HJ7QF202 | Long             | EC               | CORP              | US        |     35900 | NS      | $2632547.00   | 0.71%             |  |  |  | No            |                  1 | On Loan: No      |
| First Financial Bankshares Inc      | First Financial Bankshares, Inc.                                            | CUSIP: 32020R109<br>LEI: 549300XN3GTGOENGNV49 | Long             | EC               | CORP              | US        |    206496 | NS      | $7103462.40   | 1.93%             |  |  |  | No            |                  1 | On Loan: No      |
| CONMED Corp                         | CONMED Corp.                                                                | CUSIP: 207410101<br>LEI: Z6C0YCECH9DCU5ZIQW84 | Long             | EC               | CORP              | US        |     22700 | NS      | $2012128.00   | 0.55%             |  |  |  | No            |                  1 | On Loan: No      |
| Kadant Inc                          | Kadant, Inc.                                                                | CUSIP: 48282T104<br>LEI: 549300K06LNJYBMPYP15 | Long             | EC               | CORP              | US        |     13500 | NS      | $2398005.00   | 0.65%             |  |  |  | No            |                  1 | On Loan: No      |
| Woodward Inc                        | Woodward, Inc.                                                              | CUSIP: 980745103<br>LEI: YPYKXXTR8TFDH54ZMB45 | Long             | EC               | CORP              | US        |     93000 | NS      | $8984730.00   | 2.44%             |  |  |  | No            |                  1 | On Loan: No      |
| Insperity Inc                       | Insperity, Inc.                                                             | CUSIP: 45778Q107<br>LEI: 5299000Q0KW7HY5DB751 | Long             | EC               | CORP              | US        |     27900 | NS      | $3169440.00   | 0.86%             |  |  |  | No            |                  1 | On Loan: No      |
| Penumbra Inc                        | Penumbra, Inc.                                                              | CUSIP: 70975L107<br>LEI: 549300RGE06P3ECANU72 | Long             | EC               | CORP              | US        |     18100 | NS      | $4026526.00   | 1.09%             |  |  |  | No            |                  1 | On Loan: No      |
| Comfort Systems USA Inc             | Comfort Systems USA, Inc.                                                   | CUSIP: 199908104<br>LEI: 5299009DT1ZA5HTU6R38 | Long             | EC               | CORP              | US        |     11100 | NS      | $1277388.00   | 0.35%             |  |  |  | No            |                  1 | On Loan: No      |
| Watts Water Technologies Inc        | Watts Water Technologies, Inc.                                              | CUSIP: 942749102<br>LEI: 549300REJOO94ERQN318 | Long             | EC               | CORP              | US        |     53147 | NS      | $7771685.81   | 2.11%             |  |  |  | No            |                  1 | On Loan: No      |
| American States Water Co            | American States Water Co.                                                   | CUSIP: 029899101<br>LEI: 529900L26LIS2V8PWM23 | Long             | EC               | CORP              | US        |      5900 | NS      | $546045.00    | 0.15%             |  |  |  | No            |                  1 | On Loan: No      |
| Wingstop Inc                        | Wingstop, Inc.                                                              | CUSIP: 974155103<br>LEI: 549300SSH3F8HPIM3Q47 | Long             | EC               | CORP              | US        |     21800 | NS      | $3000116.00   | 0.81%             |  |  |  | No            |                  1 | On Loan: —       |
| Cavco Industries Inc                | Cavco Industries, Inc.                                                      | CUSIP: 149568107<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     20800 | NS      | $4706000.00   | 1.28%             |  |  |  | No            |                  1 | On Loan: No      |
| State Street Global Advisors        | State Street Institutional U.S. Government Money Market Fund                | CUSIP: 857492706<br>LEI: 549300BZ5TGIFZUZDZ37 | Long             | STIV             | RF                | US        |   5122349 | NS      | $5122349.34   | 1.39%             |  |  |  | No            |                  1 | On Loan: No      |
| ASGN Inc                            | ASGN, Inc.                                                                  | CUSIP: 00191U102<br>LEI: LZBNYYCBUKY537072438 | Long             | EC               | CORP              | US        |     20100 | NS      | $1637748.00   | 0.44%             |  |  |  | No            |                  1 | On Loan: No      |
| Sanmina Corp                        | Sanmina Corp.                                                               | CUSIP: 801056102<br>LEI: X5K24XLM8QYRXF00EB42 | Long             | EC               | CORP              | US        |     16000 | NS      | $916640.00    | 0.25%             |  |  |  | No            |                  1 | On Loan: No      |
| Selective Insurance Group Inc       | Selective Insurance Group, Inc.                                             | CUSIP: 816300107<br>LEI: 549300R3WGJWLE40R258 | Long             | EC               | CORP              | US        |     27300 | NS      | $2419053.00   | 0.66%             |  |  |  | No            |                  1 | On Loan: No      |
| ePlus Inc                           | ePlus, Inc.                                                                 | CUSIP: 294268107<br>LEI: 529900FFY8AAFJ21NE91 | Long             | EC               | CORP              | US        |    183800 | NS      | $8138664.00   | 2.21%             |  |  |  | No            |                  1 | On Loan: No      |
| Carlisle Cos Inc                    | Carlisle Cos., Inc.                                                         | CUSIP: 142339100<br>LEI: XR64VGX1ZPX6G7ZN7Z11 | Long             | EC               | CORP              | US        |     19400 | NS      | $4571610.00   | 1.24%             |  |  |  | No            |                  1 | On Loan: No      |
| GATX Corp                           | GATX Corp.                                                                  | CUSIP: 361448103<br>LEI: 549300IHYHCQP2PIR591 | Long             | EC               | CORP              | US        |     11500 | NS      | $1222910.00   | 0.33%             |  |  |  | No            |                  1 | On Loan: No      |
| RLI Corp                            | RLI Corp.                                                                   | CUSIP: 749607107<br>LEI: 529900AMTJE5ECN9PS55 | Long             | EC               | CORP              | US        |    131900 | NS      | $17314513.00  | 4.70%             |  |  |  | No            |                  1 | On Loan: No      |
| Texas Roadhouse Inc                 | Texas Roadhouse, Inc.                                                       | CUSIP: 882681109<br>LEI: 5299002Y1CNRPDGXTQ75 | Long             | EC               | CORP              | US        |     41600 | NS      | $3783520.00   | 1.03%             |  |  |  | No            |                  1 | On Loan: No      |
| Dycom Industries Inc                | Dycom Industries, Inc.                                                      | CUSIP: 267475101<br>LEI: 549300F56EKTHQI3WT60 | Long             | EC               | CORP              | US        |     11000 | NS      | $1029600.00   | 0.28%             |  |  |  | No            |                  1 | On Loan: No      |
| Medpace Holdings Inc                | Medpace Holdings, Inc.                                                      | CUSIP: 58506Q109<br>LEI: 549300H8TYEUVTW14A54 | Long             | EC               | CORP              | US        |     15900 | NS      | $3377319.00   | 0.92%             |  |  |  | No            |                  1 | On Loan: No      |
| Crocs Inc                           | Crocs, Inc.                                                                 | CUSIP: 227046109<br>LEI: 549300B0J6YCXD63OG72 | Long             | EC               | CORP              | US        |     71700 | NS      | $7774431.00   | 2.11%             |  |  |  | No            |                  1 | On Loan: —       |
| Silgan Holdings Inc                 | Silgan Holdings, Inc.                                                       | CUSIP: 827048109<br>LEI: KAF673KJXD92C8KSLU49 | Long             | EC               | CORP              | US        |    172600 | NS      | $8947584.00   | 2.43%             |  |  |  | No            |                  1 | On Loan: No      |
| Everbridge Inc                      | Everbridge, Inc.                                                            | CUSIP: 29978A104<br>LEI: 549300WCY0UMR64ATW81 | Long             | EC               | CORP              | US        |     54700 | NS      | $1618026.00   | 0.44%             |  |  |  | No            |                  1 | On Loan: No      |
| Rush Enterprises Inc                | Rush Enterprises, Inc.                                                      | CUSIP: 781846209<br>LEI: 529900V3XHTN7A6DFT17 | Long             | EC               | CORP              | US        |     32400 | NS      | $1693872.00   | 0.46%             |  |  |  | No            |                  1 | On Loan: No      |
| AptarGroup Inc                      | AptarGroup, Inc.                                                            | CUSIP: 038336103<br>LEI: VNPEQDQFAA7IY1T2PX43 | Long             | EC               | CORP              | US        |     28200 | NS      | $3101436.00   | 0.84%             |  |  |  | No            |                  1 | On Loan: No      |
| Ensign Group Inc/The                | Ensign Group, Inc.                                                          | CUSIP: 29358P101<br>LEI: 5493003K4HEEA8Q0BC72 | Long             | EC               | CORP              | US        |     71300 | NS      | $6745693.00   | 1.83%             |  |  |  | No            |                  1 | On Loan: No      |
| Ziff Davis Inc                      | Ziff Davis, Inc.                                                            | CUSIP: 48123V102<br>LEI: 5493008OJYGLHD7MXA18 | Long             | EC               | CORP              | US        |     39300 | NS      | $3108630.00   | 0.84%             |  |  |  | No            |                  1 | On Loan: No      |
| Littelfuse Inc                      | Littelfuse, Inc.                                                            | CUSIP: 537008104<br>LEI: 549300MY7HLQFYTPCX75 | Long             | EC               | CORP              | US        |      9200 | NS      | $2025840.00   | 0.55%             |  |  |  | No            |                  1 | On Loan: No      |
| Fabrinet                            | Fabrinet                                                                    | CUSIP: 000000000<br>LEI: 5493004TETZ6IYF7CV44 | Long             | EC               | CORP              | KY        |     32500 | NS      | $4167150.00   | 1.13%             |  |  |  | No            |                  1 | On Loan: No      |
| Insight Enterprises Inc             | Insight Enterprises, Inc.                                                   | CUSIP: 45765U103<br>LEI: 529900S8991TYW6YP792 | Long             | EC               | CORP              | US        |      9100 | NS      | $912457.00    | 0.25%             |  |  |  | No            |                  1 | On Loan: No      |
| Chemed Corp                         | Chemed Corp.                                                                | CUSIP: 16359R103<br>LEI: 54930020031IDJT2IM79 | Long             | EC               | CORP              | US        |     19000 | NS      | $9698170.00   | 2.63%             |  |  |  | No            |                  1 | On Loan: No      |
| LCI Industries                      | LCI Industries                                                              | CUSIP: 50189K103<br>LEI: 549300E1B98YNJ1WIQ04 | Long             | EC               | CORP              | US        |     24000 | NS      | $2218800.00   | 0.60%             |  |  |  | No            |                  1 | On Loan: No      |
| Landstar System Inc                 | Landstar System, Inc.                                                       | CUSIP: 515098101<br>LEI: 254900CUQXQRL09MEI52 | Long             | EC               | CORP              | US        |     33800 | NS      | $5506020.00   | 1.49%             |  |  |  | No            |                  1 | On Loan: No      |
| Concentrix Corp                     | Concentrix Corp.                                                            | CUSIP: 20602D101<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     15700 | NS      | $2090612.00   | 0.57%             |  |  |  | No            |                  1 | On Loan: No      |
| J & J Snack Foods Corp              | J & J Snack Foods Corp.                                                     | CUSIP: 466032109<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     69900 | NS      | $10464729.00  | 2.84%             |  |  |  | No            |                  1 | On Loan: No      |
| Quaker Chemical Corp                | Quaker Chemical Corp.                                                       | CUSIP: 747316107<br>LEI: 549300PJQ1R3WCWCPS54 | Long             | EC               | CORP              | US        |     26700 | NS      | $4456230.00   | 1.21%             |  |  |  | No            |                  1 | On Loan: —       |
| CACI International Inc              | CACI International, Inc.                                                    | CUSIP: 127190304<br>LEI: SYRPI2D1O9WRTS2WX210 | Long             | EC               | CORP              | US        |      5300 | NS      | $1593127.00   | 0.43%             |  |  |  | No            |                  1 | On Loan: No      |
| Rapid7 Inc                          | Rapid7, Inc.                                                                | CUSIP: 753422104<br>LEI: 549300GNVG5D60KEYN14 | Long             | EC               | CORP              | US        |     51400 | NS      | $1746572.00   | 0.47%             |  |  |  | No            |                  1 | On Loan: No      |
| UniFirst Corp/MA                    | UniFirst Corp.                                                              | CUSIP: 904708104<br>LEI: 5493003XBTNWBC8UK019 | Long             | EC               | CORP              | US        |     16200 | NS      | $3126438.00   | 0.85%             |  |  |  | No            |                  1 | On Loan: No      |
| Lennox International Inc            | Lennox International, Inc.                                                  | CUSIP: 526107107<br>LEI: S7DWAC87RDMPBF77GJ92 | Long             | EC               | CORP              | US        |     26500 | NS      | $6339595.00   | 1.72%             |  |  |  | No            |                  1 | On Loan: No      |
| TriNet Group Inc                    | TriNet Group, Inc.                                                          | CUSIP: 896288107<br>LEI: 5299003FJVBETSFKE990 | Long             | EC               | CORP              | US        |     55400 | NS      | $3756120.00   | 1.02%             |  |  |  | No            |                  1 | On Loan: No      |
| Healthcare Services Group Inc       | Healthcare Services Group, Inc.                                             | CUSIP: 421906108<br>LEI: 529900GVZ1D2FBYMS719 | Long             | EC               | CORP              | US        |    198800 | NS      | $2385600.00   | 0.65%             |  |  |  | No            |                  1 | On Loan: No      |
| John Bean Technologies Corp         | John Bean Technologies Corp.                                                | CUSIP: 477839104<br>LEI: 5493007CT6ATBZ2L6826 | Long             | EC               | CORP              | US        |     10500 | NS      | $958965.00    | 0.26%             |  |  |  | No            |                  1 | On Loan: No      |
| Visteon Corp                        | Visteon Corp.                                                               | CUSIP: 92839U206<br>LEI: 549300MOVLYHRW4GGW78 | Long             | EC               | CORP              | US        |     16500 | NS      | $2158695.00   | 0.59%             |  |  |  | No            |                  1 | On Loan: No      |
| Medifast Inc                        | Medifast, Inc.                                                              | CUSIP: 58470H101<br>LEI: 5299000YHQJ21T5KKI80 | Long             | EC               | CORP              | US        |      6800 | NS      | $784380.00    | 0.21%             |  |  |  | No            |                  1 | On Loan: No      |
| Five9 Inc                           | Five9, Inc.                                                                 | CUSIP: 338307101<br>LEI: 254900MXP6EWY0SFFR59 | Long             | EC               | CORP              | US        |     83900 | NS      | $5693454.00   | 1.54%             |  |  |  | No            |                  1 | On Loan: No      |
| Mercury Systems Inc                 | Mercury Systems, Inc.                                                       | CUSIP: 589378108<br>LEI: 549300P3B84SGK7HH679 | Long             | EC               | CORP              | US        |     50300 | NS      | $2250422.00   | 0.61%             |  |  |  | No            |                  1 | On Loan: No      |
| STERIS PLC                          | STERIS PLC                                                                  | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | IE        |      5574 | NS      | $1029462.06   | 0.28%             |  |  |  | No            |                  1 | On Loan: No      |
| TopBuild Corp                       | TopBuild Corp.                                                              | CUSIP: 89055F103<br>LEI: 5493007YSKHOL4RWII46 | Long             | EC               | CORP              | US        |     24400 | NS      | $3818356.00   | 1.04%             |  |  |  | No            |                  1 | On Loan: No      |
| AAON Inc                            | AAON, Inc.                                                                  | CUSIP: 000360206<br>LEI: N/A                  | Long             | EC               | CORP              | US        |    123700 | NS      | $9317084.00   | 2.53%             |  |  |  | No            |                  1 | On Loan: No      |
| Alarm.com Holdings Inc              | Alarm.com Holdings, Inc.                                                    | CUSIP: 011642105<br>LEI: 549300HIH92U1EKIHZ32 | Long             | EC               | CORP              | US        |     36600 | NS      | $1810968.00   | 0.49%             |  |  |  | No            |                  1 | On Loan: No      |
| FTI Consulting Inc                  | FTI Consulting, Inc.                                                        | CUSIP: 302941109<br>LEI: 549300K17GM8EQD0FQ48 | Long             | EC               | CORP              | US        |     36200 | NS      | $5748560.00   | 1.56%             |  |  |  | No            |                  1 | On Loan: No      |
| Monro Inc                           | Monro, Inc.                                                                 | CUSIP: 610236101<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     26400 | NS      | $1193280.00   | 0.32%             |  |  |  | No            |                  1 | On Loan: No      |
| SPS Commerce Inc                    | SPS Commerce, Inc.                                                          | CUSIP: 78463M107<br>LEI: 2549006XVF9GCCETDQ72 | Long             | EC               | CORP              | US        |    104500 | NS      | $13420935.00  | 3.64%             |  |  |  | No            |                  1 | On Loan: No      |

### Signature

**Date Signed:** 2023-01-18

**Name of Applicant:** Value Line Small Cap Opportunities Fund, Inc.

**Signature:** Jim Gallo

**Name of Signer:** Jim Gallo

**Title:** Treasurer