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 22, 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
INFORMATION TO BE REVISED AND INCLUDED IN REPORT
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On September 3, 2004, the Company filed Form 8K (the "Report") which
announced a change in the Company's Certifying Accountant, followed by Form 8K/A
filing on September 08, 2004 with a letter from Singer, Lewak, Greenbaum and
Goldstein LLP as Exhibit 16 to the Report.
On September 17, the Company received comments from the Commission to
revise our documents in response to their comments.
1. Revised Commission File Number on the cover page from 0-21665 to
1-32146.
2. References to Regulation S-K have been revised to Regulation S-B.
3. The former accountant, Singer, Lewak, Greenbaum and Goldstein LLP
was dismissed on August 31, 2004.
4. The former accountant's report on the financial statements for
either of the past two years did not contain an adverse opinion or
disclaimer of opinion, or was not modified as to uncertainty,
audit scope, or accounting principles.
5. The decision to change accountants was approved by the board of
directors.
6. There were no disagreements with the former accountant on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not resolved
to the former accountant's satisfaction, would have caused it to
make reference to the subject matter of the disagreements in
connection with its report.
7. During the fiscal years ended August 31, 2003 and 2002, and
through August 31, 2004, there were no disagreements with the
former accountant on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure as defined in Item 304(a)(1) of Regulation S-B.
8. To comply with comments, the Company is filing the revised Form
8-K with an updated letter from Singer, Lewak, Greenbaum and
Goldstein LLP as Exhibit 16.
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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: September 22, 2004 By: /s/ Momoko Beran
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Momoko A. Beran
Chief Financial Officer
INDEX TO EXHIBITS
Exhibit No. Descriptions
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16 An updated letter dated September 22, 2004 from Singer, Lewak,
Greenbaum and Goldstein LLP to the Commission.