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
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(Date of the earliest event reported)
Simulations Plus, Inc.
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(Exact name of Registrant as specified in its charter)
California 95-4595609
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(State or other jurisdiction (I.R.S. Employer
of incorporation) Identification No.)
1-32046
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(Commission File Number)
1220 West Avenue J, Lancaster, California 93534
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(Address of principal executive offices)
(Zip Code)
(661) 723-7723
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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
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Momoko Beran
Chief Financial Officer