# EDGAR Filing Document

**Accession Number:** 0000895429
**File Stem:** 0001410368-26-028075
**Filing Date:** 2026-3
**Character Count:** 3756
**Document Hash:** 3faa6a076c4ce41cfcd56560373b8486
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001410368-26-028075.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001410368-26-028075

**CONFORMED SUBMISSION TYPE**: 24F-2NT

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260320

**DATE AS OF CHANGE**: 20260320

**EFFECTIVENESS DATE**: 20260320

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Value Line Small Cap Opportunities Fund, Inc.
- **CENTRAL INDEX KEY:** 0000895429

**ORGANIZATION NAME:**
- **EIN:** 133694898
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** 24F-2NT
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 033-56028
- **FILM NUMBER:** 26777643

**BUSINESS ADDRESS:**
- **STREET 1:** 1605 MAIN STREET
- **STREET 2:** SUITE 912
- **CITY:** SARASOTA
- **STATE:** FL
- **ZIP:** 34236
- **BUSINESS PHONE:** 212 907-1850

**MAIL ADDRESS:**
- **STREET 1:** 1605 MAIN STREET
- **STREET 2:** SUITE 912
- **CITY:** SARASOTA
- **STATE:** FL
- **ZIP:** 34236

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

---

## 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 24F-2NT: Annual Notice of Securities Sold Pursuant to Rule 24f-2

### 24F-2NT: Filer Information

**Filer CIK:** 0000895429

**Is this a LIVE or TEST Filing?:** LIVE

**Filer Investment Company Type:** N-1A

### 24F-2NT: Annual Filing Information

**1. Name and address of issuer:**

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

- **Address:** 1605 Main Street, Sarasota, FL 34236

**2. The Name and EDGAR Identifier of each series or class of securities for which this Form is filed:**

- [ ] Check box if the Form is being filed for all series and classes of the issuer.

**3. Investment Company Act File Number:** 811-07388

   **Securities Act File Number:** 033-56028

**4(a). Last day of fiscal year for which this Form is filed:** 12/31/2025

**4(b). Check box if this Form is being filed late:** [ ]

**4(c). Check box if this is the last time the issuer will be filing this Form:** [ ]

**5. Calculation of registration fee:**

- **(i) Aggregate sale price of securities sold during the fiscal year:** $279109453.00

- **(ii) Aggregate price of securities redeemed or repurchased during the fiscal year:** $185321012.00

- **(iii) Aggregate price of securities redeemed or repurchased during any prior fiscal year:** $334514032.00

- **(iv) Total available redemption credits [add Items 5(ii) and 5(iii)]:** $519835044.00

- **(v) Net sales:** $0.00

- **(vi) Redemption credits available for use in future years:** $-240725591.00

- **(vii) Multiplier for determining registration fee:** 0.0001381

- **(viii) Registration fee due:** $0.00

**Signatures**

**Name and Title:** James A. Gallo, Treasurer & Principal Financial Officer

**Date:** 03/20/2026

**Signature:** James A. Gallo