-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MOBpVu/4GwQvfQEpf4EO54VvdJfvL63ZH5egb2dw5bYhIHfRW5NkqRSds0hdTuqb
 leW0OeDhRG2JFE1Z/ZK3nQ==

<SEC-DOCUMENT>0001411204-09-000006.txt : 20091216
<SEC-HEADER>0001411204-09-000006.hdr.sgml : 20091216
<ACCEPTANCE-DATETIME>20091216140040
ACCESSION NUMBER:		0001411204-09-000006
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20091216
DATE AS OF CHANGE:		20091216
EFFECTIVENESS DATE:		20091216

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Siimpel CORP
		CENTRAL INDEX KEY:			0001411204
		IRS NUMBER:				912052267
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-108098
		FILM NUMBER:		091244068

	BUSINESS ADDRESS:	
		STREET 1:		400 East Live Oak Avenue
		CITY:			Arcadia
		STATE:			CA
		ZIP:			91006
		BUSINESS PHONE:		(626) 821-0570

	MAIL ADDRESS:	
		STREET 1:		400 East Live Oak Avenue
		CITY:			Arcadia
		STATE:			CA
		ZIP:			91006
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001411204</cik>
        <entityName>Siimpel CORP</entityName>
        <issuerAddress>
            <street1>400 East Live Oak Avenue</street1>
            <city>Arcadia</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>91006</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(626) 821-0570</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <previousName>SiWave, Inc.</previousName>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Tony</firstName>
                <lastName>Tang</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Live Oak Avenue</street1>
                <city>Arcadia</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>91006</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Chee</firstName>
                <lastName>Kwan</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Live Oak Avenue</street1>
                <city>Arcadia</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>91006</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Troy</firstName>
                <lastName>Fukumoto</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Live Oak Avenue</street1>
                <city>Arcadia</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>91006</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Matthew</firstName>
                <lastName>McCall</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Live Oak Avenue</street1>
                <city>Arcadia</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>91006</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Franklin</firstName>
                <lastName>Weigold</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Live Oak Avenue</street1>
                <city>Arcadia</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>91006</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Rob</firstName>
                <lastName>Herb</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Live Oak Avenue</street1>
                <city>Arcadia</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>91006</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Darius</firstName>
                <lastName>Sankey</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Live Oak Avenue</street1>
                <city>Arcadia</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>91006</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001411204-09-000003</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-11-12</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>3488873</totalOfferingAmount>
            <totalAmountSold>3488873</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>15</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Siimpel CORP</issuerName>
                <signatureName>Tony Tang</signatureName>
                <nameOfSigner>Tony Tang</nameOfSigner>
                <signatureTitle>Secretary</signatureTitle>
                <signatureDate>2009-12-16</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----