Company: SIMA
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001213900-25-026255
Chunk: 297

Company: SIM Acquisition Corp. I
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1B
Chunk 297
---
 the Sarbanes-Oxley Act of 2002.**
  
    97.1
     
    Policy Related to Recovery of Erroneously Awarded Compensation, adopted June 27, 2024.*
  
    99.1
     
    Audit Committee Charter. (1)
  
    99.2
     
    Compensation Committee Charter. (1)
  
    101.INS
     
    Inline XBRL Instance Document.*
  
    101.SCH
     
    Inline XBRL Taxonomy Extension Schema Document.*
  
    101.CAL
     
    Inline XBRL Taxonomy Extension Calculation Linkbase Document.*
  
    101.DEF
     
    Inline XBRL Taxonomy Extension Definition Linkbase Document.*
  
    101.LAB
     
    Inline XBRL Taxonomy Extension Label Linkbase Document.*
  
    101.PRE
     
    Inline XBRL Taxonomy Extension Presentation Linkbase Document.*
  
    104
     
    Cover Page Interactive Data File (Embedded as Inline XBRL document and contained in Exhibit 101).*

*Filed herewith.

**Furnished herewith.

(1)Incorporated by reference to the Company’s Registration
Statement on Form S-1 (File No. 333-280274), filed with the SEC on June 17, 2024.

(2)Incorporated by reference to the Company’s Current Report
on Form 8-K, filed with the SEC on July 12, 2024.

38

SIGNATURES

Pursuant to the requirements
of Section 13 or 15(d) 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.

    March 31, 2025
    SIM ACQUISITION CORP. I

    By:
    /s/ David Kutcher  

    Name: 
    David
Kutcher

    Title:
    Chief Financial Officer  (Principal Financial Officer)

Pursuant to the requirements
of the Securities Exchange Act of 1934, this Report has been signed below by the following persons on behalf of the Registrant and in
the capacities and on the dates indicated.

    Name
     
    Position
     
    Date

    /s/ Erich Spangenberg
     
    Chairman and Chief Executive Officer
     
    March 31,