<SEC-DOCUMENT>0001654954-17-003166-index.html : 20170407
<SEC-HEADER>0001654954-17-003166.hdr.sgml : 20170407
<ACCEPTANCE-DATETIME>20170407171611
ACCESSION NUMBER:		0001654954-17-003166
CONFORMED SUBMISSION TYPE:	SC TO-T
PUBLIC DOCUMENT COUNT:		13
FILED AS OF DATE:		20170407
DATE AS OF CHANGE:		20170407

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SECURITY LAND & DEVELOPMENT CORP
		CENTRAL INDEX KEY:			0000088572
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE DEALERS (FOR THEIR OWN ACCOUNT) [6532]
		IRS NUMBER:				581088232
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		SC TO-T
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-44752
		FILM NUMBER:		17750773

	BUSINESS ADDRESS:	
		STREET 1:		512 B WHEELER EXECUTIVE CENTER
		CITY:			AUGUSTA
		STATE:			GA
		ZIP:			30909
		BUSINESS PHONE:		7067366334

	MAIL ADDRESS:	
		STREET 1:		2816 WASHINGTON ROAD #103
		CITY:			AUGUSTA
		STATE:			GA
		ZIP:			30909

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AB Value Management LLC
		CENTRAL INDEX KEY:			0001544509
		IRS NUMBER:				274252857
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC TO-T

	BUSINESS ADDRESS:	
		STREET 1:		84 ELM STREET
		CITY:			WESTFIELD
		STATE:			NJ
		ZIP:			07090
		BUSINESS PHONE:		7327017008

	MAIL ADDRESS:	
		STREET 1:		84 ELM STREET
		CITY:			WESTFIELD
		STATE:			NJ
		ZIP:			07090
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC TO-T
<SEQUENCE>1
<FILENAME>abv_sctoi.htm
<DESCRIPTION>SC TO-T
<TEXT>
Document 1 - file: abv_sctoi.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(1)(A)
<SEQUENCE>2
<FILENAME>abv_a1a.htm
<DESCRIPTION>OFFER TO PURCHASE, DATED APRIL 7, 2017
<TEXT>
Document 2 - file: abv_a1a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(1)(B)
<SEQUENCE>3
<FILENAME>abv_a1b.htm
<DESCRIPTION>FORM OF LETTER OF TRANSMITTAL
<TEXT>
Document 3 - file: abv_a1b.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(1)(C)
<SEQUENCE>4
<FILENAME>abv_a1c.htm
<DESCRIPTION>FORM OF NOTICE OF GUARANTEED DELIVERY
<TEXT>
Document 4 - file: abv_a1c.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(1)(D)
<SEQUENCE>5
<FILENAME>abv_a1d.htm
<DESCRIPTION>FORM OF LETTER TO BROKERS, DEALERS, COMMERCIAL BANKS, TRUST COMPANIES AND OTHER NOMINEES
<TEXT>
Document 5 - file: abv_a1d.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(1)(E)
<SEQUENCE>6
<FILENAME>abv_a1e.htm
<DESCRIPTION>FORM OF LETTER TO CLIENTS FOR USE BY BROKERS, DEALERS, COMMERCIAL BANKS, TRUST COMPANIES AND OTHER NOMINEES
<TEXT>
Document 6 - file: abv_a1e.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(1)(F)
<SEQUENCE>7
<FILENAME>abv_a1f.htm
<DESCRIPTION>TEXT OF SUMMARY ADVERTISEMENT, DATED APRIL 7, 2017
<TEXT>
Document 7 - file: abv_a1f.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(1)(G)
<SEQUENCE>8
<FILENAME>abv_a1g.htm
<DESCRIPTION>LETTER TO SHAREHOLDERS OF SECURITY LAND & DEVELOPMENT CORPORATION, DATED APRIL 7, 2017
<TEXT>
Document 8 - file: abv_a1g.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(5)(A)
<SEQUENCE>9
<FILENAME>abv_a5a.htm
<DESCRIPTION>PRESS RELEASE ISSUED BY PURCHASERS, DATED APRIL 1, 2017
<TEXT>
Document 9 - file: abv_a5a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>abv_a1b2000.jpg
<DESCRIPTION>IMAGE
<TEXT>
Document 10 - file: abv_a1b2000.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>abv_a1b2001.jpg
<DESCRIPTION>IMAGE
<TEXT>
Document 11 - file: abv_a1b2001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>abv_a1b2002.jpg
<DESCRIPTION>IMAGE
<TEXT>
Document 12 - file: abv_a1b2002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>abv_a1b2003.jpg
<DESCRIPTION>IMAGE
<TEXT>
Document 13 - file: abv_a1b2003.jpg

</DOCUMENT>
</SEC-DOCUMENT>