Value Line Larger Companies Focused Fund, Inc.
7 Times Square
New York, NY 10036
212-907-1850
August 23, 2017
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Value Line Larger Companies Focused Fund, Inc. File Nos. 2-31640; 811-01807 Request for Withdrawal of Amendment to Registration Statement on Form N-1A |
Dear Sir/Madam:
Value Line Larger Companies Focused Fund, Inc. (the “Fund”) has determined that Post-Effective Amendment No. 80 to the Funds’s Registration Statement filed pursuant to Rule 485(a) on August 21, 2017 (accession number 0001144204-17-044400) was filed in error, and that it is in the best interests of the Fund and the public that the filing be withdrawn. Accordingly, pursuant to Rule 477(a) under the Securities Act of 1933, the Fund hereby requests that the Amendment be withdrawn.
Should you have any questions regarding this filing, please do not hesitate to contact the undersigned at (212) 907-1850.
Sincerely yours,
/s/ Peter D. Lowenstein
Peter D. Lowenstein
Legal Counsel