Ownership Submission
FORM 3
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
  Brog Timothy E
 2. Date of Event Requiring Statement (Month/Day/Year)
08/25/2006		 3. Issuer Name and Ticker or Trading Symbol
TOPPS CO INC [TOPP]
(Last)
(First)
(Middle)
PEMBRIDGE VALUE OPPORTUNITY FUND, 708 THIRD AVENUE, 22ND FLOOR		 4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
__X__ Director _____ 10% Owner
_____ Officer (give title below) _____ Other (specify below)
5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

NEW YORK, NY 10017		 6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)		 2. Amount of Securities Beneficially Owned
(Instr. 4)		 3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)		 4. Nature of Indirect Beneficial Ownership
(Instr. 5)
Common Stock 32,567 (1) (2)
D
 

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)		 2. Date Exercisable and Expiration Date
(Month/Day/Year)		 3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)		 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)		 6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
Brog Timothy E
PEMBRIDGE VALUE OPPORTUNITY FUND
708 THIRD AVENUE, 22ND FLOOR
NEW YORK, NY 10017		   X      

Signatures

Timothy E. Brog 09/01/2006
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) By virtue of Mr. Brog being elected a director of The Topps Company, Inc., Mr. Brog was issued 2,301 restricted shares of Common Stock on August 25, 2006, which will be restricted until the Topps' 2007 Annual Meeting of Stockholders. In addition to this new grant of Common Stock, Mr. Brog also owns 30,266 shares of Common Stock.
(2) Pembridge Value Opportunity Fund LP owns 405,000 shares of Common Stock. As the sole manager of Pembridge Value, Mr. Brog may be deemed to beneficially own the 405,000 shares owned by Pembridge Value. Mr. Brog has sole voting and dispositive power with respect to the 405,000 shares owned by Pembridge Value by virtue of his authority to vote and dispose of such shares. Mr. Brog disclaims beneficial ownership of the 405,000 shares owned by Pembridge Value, except to the extent of his pecuniary interest therein.

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