simulations_8k-030910.htm
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

CURRENT REPORT

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


March 9, 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 March 9, 2010, Simulations Plus, Inc., a California corporation (the "Company"), had a telephone conversation with the Securities and Exchange Commission (SEC) regarding the absence of a signature on the auditor’s consent for Company’s financial statements for its fiscal years 2009 and 2008.  In response to their comment, a copy of the auditor’s consent letter is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

Item 9.01
Financial Statements and Exhibits

(c)           Exhibits
 
99.1 
A consent letter from Rose, Snyder and Jacobs, an Independent Registered Public Accounting Firm.



 
 
 
 
 

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: March 9, 2010 
By:
/s/ Momoko Beran  
    Momoko Beran  
    Chief Financial Officer