-----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, E9VKXOCK/Eh0UFrjDAU3yGZVKXaucN0Tg4z0h1zdlQCycZnJxqPyVzHNrZbhL5Ce 9d83qwdSuqaW4njFTfRGQw== 0001019687-04-002125.txt : 20050513 0001019687-04-002125.hdr.sgml : 20050513 20040924162712 ACCESSION NUMBER: 0001019687-04-002125 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20040924 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: CORRESP 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 CORRESP 1 simulations_corr-092404.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM CORRESPONDENCE PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 September 24, 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.) 1-32046 ------- (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 SUPPLIMENTAL RESPONSE TO COMMISSIONERS September 23, 2004 Security and Exchange Commission Washington, D.C. 20549 Commissioners: In response to your comments, Simulations Plus, Inc. acknowledges that; 1. Simulations Plus, Inc. is responsible for the adequacy and accuracy of the disclosure in the filings; 2. Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and 3. Simulations Plus, Inc. may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. /s/ Momoko Beran -------------------------------- Momoko Beran Chief Financial Officer -----END PRIVACY-ENHANCED MESSAGE-----