8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

Form 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

December 2, 2010

(Date of the earliest event reported)

Simulations Plus, Inc.

(Exact name of registrant as specified in its charter)

California	001-32046	95-4595609
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

42505 10th Street West, Lancaster, California 93534-7059

(Address of principal executive offices) (Zip Code)

661-723-7723

Registrant's telephone number, including area code

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14z-12 under Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under Exchange Act (17 CFR 240.13e-4(c))

Item 8.01                      Other Events

On December 2, 2010, Simulations Plus, Inc., a California corporation (the "Company"), issued a press release announcing preliminary revenues for its first fiscal quarter of fiscal year 2011 ended November 30, 2011. A copy of the press release and presentation material are attached hereto as Exhibit 99.1 is incorporated herein by reference.

This report on Form 8-K (the "Report"), including the disclosures set forth herein, contains certain forward-looking statements that involve substantial risks and uncertainties. When used herein, the terms "anticipates," "expects," "estimates," "believes" and similar expressions, as they relate to us or our management, are intended to identify such forward-looking statements.

Forward-looking statements in this Report or hereafter, including in other publicly available documents filed with the Securities and Exchange Commission (the "Commission"), reports to the stockholders of Simulations Plus, Inc., a California corporation (the "Company" or "us," "our" or "we") and other publicly available statements issued or released by us involve known and unknown risks, uncertainties and other factors which could cause our actual results, performance (financial or operating) or achievements to differ from the future results, performance (financial or operating) or achievements expressed or implied by such forward-looking statements. Such future results are based upon management's best estimates based upon current conditions and the most recent results of operations. These risks include, but are not limited to, the risks set forth herein and in such other documents filed with the Commission, each of which could adversely affect our business and the accuracy of the forward-looking statements contained herein. Our actual results, performance or achievements may differ materially from those expressed or implied by such forward-looking statements.

Item 9.01                      Financial Statements and Exhibits

(d)           Exhibits

99.1   Press Release dated December 2, 2010.

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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: December 2, 2010	By: /s/ Momoko Beran
	Momoko Beran
	Chief Financial Officer

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EX-99.1

Exhibit 99.1

Simulations Plus

Integrating Science and Software

For Further Information:

Simulations Plus, Inc.

42505 10th Street West

Lancaster, CA 93534-7059

CONTACT:

Simulations Plus Investor Relations	Hayden IR
Ms. Renée Bouché	Mr. Cameron Donahue
661-723-7723	651-653-1854
renee@simulations-plus.com	cameron@haydenir.com

For Immediate Release:

December 2, 2010

Simulations Plus Reports Preliminary Revenues for First Fiscal Quarter of FY2011

Record First Quarter and Sustained Multi-year Growth Trend

LANCASTER, CA, December 2, 2010 – Simulations Plus, Inc. (NASDAQ: SLP), a leading provider of software for pharmaceutical discovery and development, today released preliminary revenues for its first fiscal quarter of fiscal year 2011 ended November 30, 2010 (1QFY11).

Ms. Momoko Beran, chief financial officer of Simulations Plus, stated: “In response to investor requests for timely information regarding revenues, we are releasing preliminary revenues for 1QFY11. Going forward, we will release preliminary revenues at the end of each of our fiscal quarters, although earnings will not be known until income taxes have been determined and our auditors review our Quarterly Report on Form 10Q for the first fiscal quarter of 2011. We expect to file our Form 10Q Quarterly Report with the U.S. Securities and Exchange Commission on or before the January 15, 2011 deadline.”

Preliminary results for the quarter:

·   This was the Company’s 13th consecutive profitable quarter

·   Consolidated preliminary revenues for the first fiscal quarter of the 2011 fiscal year (1QFY11) were $2.808 million compared to $2.437 million in 1QFY10.

·   This represents an increase of 15.2% compared to 1QFY10.

·   Preliminary revenues for the pharmaceutical software and services portion of the business were $2.047 million compared to $1.735 million in 1QFY10.

·   This represents an increase of 18.0% over 1QFY10.

·   Approximately 20% of 1QFY11 pharmaceutical software and services business was from new customers.

·   Preliminary revenues for the Words+ subsidiary were $0.761 million compared to $0.702 million in 1QFY10.

·   This represents an increase of 8.3% compared to 1QFY10

Walt Woltosz, chairman and chief executive officer of Simulations Plus, added: “This first quarter of our new fiscal year continues the sustained pattern of growth we’ve seen for a number of years, with the pharmaceutical software and services business showing 18% growth over last year’s first quarter and the Words+ subsidiary showing more than 8% growth over the same period. The combination of our aggressive marketing and sales program for the pharmaceutical software and services business, along with the new EyePro™ eyegaze system that was released last  May by our Words+ subsidiary, has resulted in this sustained growth in the face of the overall economy that has troubled many other companies.”

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About Simulations Plus, Inc.

Simulations Plus, Inc., is a premier developer of groundbreaking drug discovery and development simulation software, which is licensed to and used in the conduct of drug research by major pharmaceutical and biotechnology companies worldwide. We also provide a productivity tool called Abbreviate! for PCs and the Apple iPhone as well as an educational software series for science students in middle and high schools known as FutureLab™. Our  wholly owned subsidiary, Words+, Inc., provides assistive technologies to persons with disabilities, including the computerized communication system used by world-famous theoretical astrophysicist Professor Stephen Hawking.  For more information, visit ou r Web sites at www.simulations-plus.com and www.words-plus.com.

Safe Harbor Statement Under the Private Securities Litigation Reform Act of 1995 – With the exception of historical information, the matters discussed in this press release are forward-looking statements that involve a number of risks and uncertainties.  Our actual future results could differ significantly from those statements.  Factors that could cause or contribute to such differences include, but are not limited to: our ability to maintain our competitive advantages, acceptance of new software and improved versions of our existing software by our customers, the general economics of the pharmaceutical industry, our ability to finance growth, our ability to continue to attract and retain highly qualified technical staff, and a sustainable market.  Further information on our risk factors is contained in our quarterly and annual reports as filed with the U.S. Securities and Exchange Commission.

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