<SEC-DOCUMENT>0001654954-17-004993-index.html : 20170522
<SEC-HEADER>0001654954-17-004993.hdr.sgml : 20170522
<ACCEPTANCE-DATETIME>20170522160236
ACCESSION NUMBER:		0001654954-17-004993
CONFORMED SUBMISSION TYPE:	SC TO-T/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170522
DATE AS OF CHANGE:		20170522

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/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-44752
		FILM NUMBER:		17860896

	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/A

	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/A
<SEQUENCE>1
<FILENAME>ab_sctota.htm
<DESCRIPTION>SC TO-T/A
<TEXT>
Document 1 - file: ab_sctota.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>ab_ex99.htm
<DESCRIPTION>PRESS RELEASE
<TEXT>
Document 2 - file: ab_ex99.htm

</DOCUMENT>
</SEC-DOCUMENT>