-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, D6HFntaCEZ5Y1xu1GtmwsVPFb/kBYj3DtQvrigESgGBddtOheKp9mmsZKwuI+0XX YLrSjTKjBvyRvUYe3V0r4w== 0001019687-04-001988.txt : 20040908 0001019687-04-001988.hdr.sgml : 20040908 20040907182150 ACCESSION NUMBER: 0001019687-04-001988 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040907 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant FILED AS OF DATE: 20040908 DATE AS OF CHANGE: 20040907 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SIMULATIONS PLUS INC CENTRAL INDEX KEY: 0001023459 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 954595609 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-32046 FILM NUMBER: 041019360 BUSINESS ADDRESS: STREET 1: 1220 W. AVENUE J STREET 2: * CITY: LANCASTER STATE: CA ZIP: 93534-2902 BUSINESS PHONE: 661-723-7723 MAIL ADDRESS: STREET 1: 1220 W. AVENUE J CITY: LANCASTER STATE: CA ZIP: 93534-2902 8-K/A 1 simulations_8ka-090704.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 September 7, 2004 ----------------- (Date of the earliest event reported) Simulations Plus, Inc. ---------------------- (Exact name of Registrant as specified in its charter) California 95-4595609 ---------- ---------- (State or other jurisdiction (I.R.S. Employer of incorporation) Identification No.) 0-21665 ------- (Commission File Number) 1220 West Avenue J, Lancaster, California 93534 ----------------------------------------------- (Address of principal executive offices) (Zip Code) (661) 723-7723 -------------- Registrant's telephone number, including area code INFORMATION TO BE INCLUDED IN REPORT ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On September 3, 2004, the Company has furnished a copy of the Form 8K (the "Report) which announcing the changes in Certifying Accountant and has requested that such firm furnish the Company with a letter addressed to the Commission stating whether such firm agrees with the statements made by the Company in the Report and, if not, stating the respects in which it does not agree. The response of Singer, Lewak, Greenbaum and Goldstein LLP is filed as Exhibit 16 to this Report. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. SIMULATIONS PLUS, INC. Dated: September 3, 2004 By: /s/ Momoko Beran ----------------------- Momoko A. Beran Chief Financial Officer INDEX TO EXHIBITS Exhibit No. Descriptions 16 Letter dated September 3, 2004 from Singer, Lewak, Greenbaum and Goldstein LLP to the Commission. EX-16 2 simulations_ekaex-16.txt EXHIBIT 16 September 3, 2004 Securities and Exchange Commission Washington, D.C. 20549 Commissioners: We have read Simulations Plus, Inc.'s statements included under Item 4.01 of its Form 8-K for September 3, 2004, and we agree with such statements concerning our Firm. /s/ Singer Lewak Greenbaum & Goldstein LLP -----END PRIVACY-ENHANCED MESSAGE-----