EDUCATIONAL DEVELOPMENT CORP — Regulatory Filings 2016

Mar 22, 2016

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March 21, 2016

United States Securities and Exchange Commission

Division of Corporate Finance

Attn: Mara L. Ransom

Mail Stop 3561

Washington, DC 20549

Correspondence regarding Comment Letter

Re:

Educational Development Corp (EDUC)

Form 10-K for Fiscal Year Ended February 28, 2015

Filed May 28, 2015

File No. 000-04957

Definitive Proxy Statement on Schedule 14A

Filed June 16, 2015

File No. 000-04957

Ms Ransom:

We are in receipt of the above referenced Comment Letter. I spoke with Michael Kennedy, Staff Attorney, on March 18 th , 2016, and he granted us an extension to March 25 th , 2016, to respond to the original comment letter.

Thank you.

Sincerely,

/s/ Marilyn Pinney

Marilyn Pinney

Controller

Educational Development Corporation

918.622.4522 x118

Marilyn.pinney@edcpub.com