Exhibit 99.906.CERT
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
I, Mitchell E. Appel, President of the Value Line Small Cap Opportunities Fund, Inc. (the “Registrant”), certify that:
| 1. | The periodic report on Form N-CSR of the Registrant for the period ended 6/30/23 (the “Form N-CSR”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, and |
| 2. | The information contained in the Form N-CSR fairly presents, in all material respects, the financial condition and results of operations of the Registrant. |
Date: September 6, 2023
| | |
| By: | | /S/ Mitchell E. Appel |
| | Mitchell E. Appel |
| | President |
| Value Line Small Cap Opportunities Fund, Inc. |
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
I, Jim Gallo, Treasurer of the Value Line Small Cap Opportunities Fund, Inc. (the “Registrant”), certify that:
| 1. | The periodic report on Form N-CSR of the Registrant for the period ended 6/30/23 (the “Form N-CSR”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, and |
| 2. | The information contained in the Form N-CSR fairly presents, in all material respects, the financial condition and results of operations of the Registrant. |
Date: September 6, 2023
| | |
| By: | | /S/ Jim Gallo |
| | Jim Gallo |
| | Treasurer |
| | Value Line Small Cap Opportunities Fund, Inc. |
