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Re:
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Simtrol,
Inc.
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Resale
Registration Statement on Form SB-2,
No. 333-142958
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Very
truly yours,
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SIMTROL,
INC.
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By:
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/s/
Stephen N. Samp
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Stephen
N. Samp
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Chief Financial Officer
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cc:
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Oby
T. Brewer III, Morris, Manning & Martin, LLP.
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