<SEC-DOCUMENT>0001654954-17-003939-index.html : 20170628
<SEC-HEADER>0001654954-17-003939.hdr.sgml : 20170628
<ACCEPTANCE-DATETIME>20170502163406
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-17-003939
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170502

FILER:

	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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>logo.jpg
<DESCRIPTION>IMAGE
<TEXT>
Document 2 - file: logo.jpg

</DOCUMENT>
</SEC-DOCUMENT>