**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549 **

**FORM      10-KSB/A**

**Amendment      No. 1**

**[Mark      One]**

|  | x | **ANNUAL                REPORT UNDER SECTION 13 OR 15(d) OF                THE** |
|--|---|----------------------------------------------------------------------------------|

**SECURITIES      EXCHANGE ACT OF 1934**

**For      the fiscal year ended December 31, 2007**

**OR**

|  | o | **TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF                THE** |
|--|---|--------------------------------------------------------------------------------------|

**SECURITIES      EXCHANGE ACT OF 1934**

**For      the transition period from ____________ to ____________**

**Commission      File Number: 001-10927**

| **Simtrol,                Inc.**                                             |
|------------------------------------------------------------------------------|
| (Name                of small business issuer in its                charter) |

| **Delaware**                                                                  | **58-2028246**                                                    |
|-------------------------------------------------------------------------------|-------------------------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization) | (I.R.S.                EmployerIdentification                No.) |

| **520                Guthridge Court, Suite 250, Norcross, Georgia                30092** |
|-------------------------------------------------------------------------------------------|
| (Address                of principal executive offices) (Zip Code)                        |
|                                                                                      |
| **Issuer’s                telephone number: (770)                242-7566**         |

**None**

**Common      Stock, $.001 par value per share**

----

**EXPLANATORY      NOTE**

----

**Item      9. Directors, Executive Officers, Promoters and Control Persons; Compliance      with      Section 16(a) of the Exchange Act **

**Board      Composition**

**Dallas      S. Clement**

**Richard      W. Egan**

**Adam      D. Senter**

**Lee      D. Wilder**

**Meetings      of the Board of Directors**

**Committees      of the Board of Directors**

*Audit      Committee.*

----

**No      Family Relationships Among Directors and Officers**

**Code      of Ethics**

**EXECUTIVE      OFFICERS**

| **Name**                       |   | **Position                Held**                     |
|--------------------------------|--------|------------------------------------------------------|
|                           |   |                                                 |
| Richard                W. Egan |   | President                and Chief Executive Officer |
| Stephen                N. Samp |   | Chief                Financial Officer and Secretary |

**Richard      W. Egan**

**Stephen      N. Samp**

**Section      16(a) Beneficial Ownership Reporting Compliance**

----

**Item      10. Executive Compensation**

**Compensation      of Officers**

|                                                                |   | **SUMMARY                COMPENSATION TABLE** |   |
|---------------------------------------------------------------------|--------|-----------------------------------------------|--------|
| Name                and principal position                          |   | Year                                          |   | Salary                ($) |   | Bonus                ($) |   | Option                Awards ($) |   | Total                ($) |   |
| Richard                Egan - President and Chief Executive Officer |   |                                          | 2007   |   | $ | 148,454 |   |   | - |   | $ | 61,557(1 | ) | $ | 210,011 |   |
|                                                                |   |                                          | 2006   |   | $ | 137,800 |   |   |   |   | $ | 41,719(1 | ) | $ | 179,519 |   |
| Stephen                Samp - Chief Financial Officer               |   |                                          | 2007   |   | $ | 125,580 |   | $ | 1,265 |   | $ | 28,862(1 | ) | $ | 155,707 |   |
|                                                                |   |                                          | 2006   |   | $ | 121,900 |   |   | - |   | $ | 35,494(1 | ) | $ | 157,394 |   |

| (1)   | The                Company implemented FAS 123R in the first quarter of 2006. The statement                requires companies to expense the value of employee stock options                and                similar awards. Under FAS 123R, share-based payment awards result                in a                cost that will be measured at fair value on the awards’ grant date based                on the estimated number of awards that are expected to vest. The                Company                uses historical data to estimate option exercises and employee                terminations within the valuation model and historical stock prices                to                estimate volatility. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| **OUTSTANDING                EQUITY AWARDS AT 2007 FISCAL YEAR-END** |   |
|----------------------------------------------------------------------|--------|
| OPTION                AWARDS                                         |   |
| Name                                                                 |   | Number of                Securities Underlying Unexercised Options (#)                Exercisable |   | Number of                Securities Underlying Unexercised Options (#)                Unexercisable |   | Equity Incentive Plan                Awards: Number of Securities Underlying                Unexercised Unearned Options(#) |   | Option Exercise                Price($) |   | Option                Expiration Date |   |
| Richard                Egan                                          |   |   | 1,250 |   |   |   |   |   |   |   | $ | 28.72 |   |   | 6/16/2008 |   |
|                                                                 |   |   | 1,250 |   |   |   |   |   |   |   | $ | 10.00 |   |   | 12/21/2008 |   |
|                                                                 |   |   | 7,500 |   |   |   |   |   |   |   | $ | 4.70 |   |   | 1/4/2010 |   |
|                                                                 |   |   | 7,500 |   |   |   |   |   |   |   | $ | 40.00 |   |   | 12/31/2010 |   |
|                                                                 |   |   | 5,000 |   |   |   |   |   |   |   | $ | 4.80 |   |   | 5/5/2012 |   |
|                                                                 |   |   | 1,000 |   |   |   |   |   |   |   | $ | 2.00 |   |   | 7/24/2012 |   |
|                                                                 |   |   | 7,500 |   |   |   |   |   |   |   | $ | 2.40 |   |   | 6/5/2013 |   |
|                                                                 |   |   | 50,000 |   |   |   |   |   |   |   | $ | 2.00 |   |   | 6/20/2014 |   |
|                                                                 |   |   | 25,000 |   |   |   |   |   | 25,000(1 | ) | $ | 0.90 |   |   | 7/20/2015 |   |
|                                                                 |   |   | 25,000 |   |   |   |   |   | 25,000(2 | ) | $ | 0.55 |   |   | 11/7/2015 |   |
|                                                                 |   |   | 3,750 |   |   |   |   |   | 11,250(3 | ) | $ | 0.48 |   |   | 8/23/2016 |   |
|                                                                 |   |   |   |   |   |   |   |   | 400,000                (4 | )  | $ | 0.375 |   |   | 1/30/2017 |   |
|                                                                 |   |   |   |   |   |   |   |   | 200,000              (5 | ) | $ | 0.80 |   |   | 12/10/2017 |   |
| Stephen                Samp                                          |   |   | 3,000 |   |   |   |   |   |   |   | $ | 4.80 |   |   | 5/5/2012 |   |
|                                                                 |   |   | 1,000 |   |   |   |   |   |   |   | $ | 2.00 |   |   | 7/24/2012 |   |
|                                                                 |   |   | 3,600 |   |   |   |   |   |   |   | $ | 2.40 |   |   | 6/5/2013 |   |
|                                                                 |   |   | 45,000 |   |   |   |   |   |   |   | $ | 2.00 |   |   | 6/20/2014 |   |
|                                                                 |   |   | 22,500 |   |   |   |   |   | 22,500(6 | ) | $ | 0.90 |   |   | 7/20/2015 |   |
|                                                                 |   |   | 22,500 |   |   |   |   |   | 22,500(7 | ) | $ | 0.55 |   |   | 11/7/2015 |   |
|                                                                 |   |   | 3,750 |   |   |   |   |   | 11,250(8 | ) | $ | 0.48 |   |   | 8/23/2016 |   |
|                                                                 |   |   |   |   |   |   |   |   | 37,500                (9 | )  | $ | 0.375 |   |   | 1/30/2017 |   |
|                                                                 |   |   |   |   |   |   |   |   | 20,000                (10 | )  | $ | 0.80 |   |   | 12/10/2017 |   |

| (1)                 | Vesting                dates of July 21, 2008, and July 21, 2009 (12,500 each                date). |
|-------------------------------|-----------------------------------------------------------------------------------------------------|

| (2)                 | Vesting                dates of November 8, 2007, November 8, 2008, and November 8, 2009                (12,500                each date). |
|-------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|

| (3)                 | Vesting                dates of August 24, 2008, August 24, 2009, and August 24, 2010 (3,750                each                date). |
|-------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|

| (4)                 | Vesting                dates of January 31, 2008 (132,000), January 31, 2009 (132,000),                and                January 31, 2010 (136,000). |
|-------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5)                 | Vesting                date of December 11, 2008 (66,000), December 11, 2009 (66,000), and                December 11, 2010 (68,000). |
|-------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|

| (6)                 | Vesting                dates of July 21, 2008, and July 21, 2009 (11,250 each                date). |
|-------------------------------|-----------------------------------------------------------------------------------------------------|

| (7)                 | Vesting                dates of November 8, 2008, and November 8, 2009 (11,250 each                date). |
|-------------------------------|-----------------------------------------------------------------------------------------------------------|

| (8)                 | Vesting                dates of August 24, 2008, August 24, 2009, and August 24, 2010 (3,750                each                date). |
|-------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|

| (9)    | Vesting                dates of January 31, 2008 (12,375), January 31, 2009 (12,375), and                January                31, 2010 (12,750). |
|-----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------|

| (10)   | Vesting                date of December 11, 2008 (6,600), December 11, 2009 (6,600), and                December                11, 2010 (6,800). |
|------------------|---------------------------------------------------------------------------------------------------------------------------------------------------|

**Director      Compensation**

----

**DIRECTOR      COMPENSATION DURING 2007**

| Name                          |   | Stock Awards ($) |   | Option Awards ($) |   | Total ($) |   |
|-------------------------------|--------|----------------------------|--------|-----------------------------|--------|----------------|--------|
| Dallas                Clement |   | $                          | 3,400  |                        |   | -              |   | $ | 3,400 |   |
| Adam                Senter    |   | $                          | 4,550  |                        |   | -              |   | $ | 4,550 |   |
| Lee                D. Wilder  |   |                       | -      |                        |   | -              |   |   | - |   |

**Stock      Option Plans**

*1991      Stock Option Plan.*

*2002      Equity Incentive Plan.*

**Item      11. Security Ownership Of Certain Beneficial Owners and      Management**

----

| **Name                  of Beneficial Owner**                                |   | **Shares Beneficially                  Owned (1)** |      | **Percent of****Outstanding****Shares** |   |
|------------------------------------------------------------------------------|--------|---------------------------------------------------------|-----------|----------------------------------------------|--------|
|                                                                         |   |                                                    |      |                                         |   |
| Dallas                  S. Clement                                           |   |                                                    | 242,487   | (2)                                          |   | 2.9 | % |
| Adam                  D. Senter                                              |   |                                                    | 122,012   | (3)                                          |   | 1.5 | % |
| Lee                  D. Wilder                                               |   |                                                    | 60,000    | (4)                                          |   | * |   |
| Richard                  W. Egan                                             |   |                                                    | 307,981   | (5)                                          |   | 3.6 | % |
| Stephen                  N. Samp                                             |   |                                                    | 113,725   | (6)                                          |   | 1.3 | % |
| Larry                  M. Carr                                               |   |                                                    | 1,352,334 | (7)                                          |   | 15.2 | % |
| Edward                  S. Redstone                                          |   |                                                    | 5,896,763 | (8)                                          |   | 44.0 | % |
| A.                  John Knapp, Jr                                           |   |                                                    | 716,138   | (9)                                          |   | 8.0 | % |
| Frederick                  G. Wedell                                         |   |                                                    | 505,055   | (10)                                         |   | 5.9 | % |
| W.                  Cobb Hazelrig                                            |   |                                                    | 605,055   | (11)                                         |   | 7.0 | % |
| Glen                  E. Murer                                               |   |                                                    | 452,796   | (12)                                         |   | 5.2 | % |
| Vikas                  Group, Inc                                            |   |                                                    | 1,756,978 | (13)                                         |   | 17.6 | % |
| Hetesh                  Ranchod                                              |   |                                                    | 624,211   | (14)                                         |   | 7.0 | % |
| Rakesh                  Ranchod                                              |   |                                                    | 636,331   | (15)                                         |   | 7.2 | % |
| Triton                  Value Partners, LLC                                  |   |                                                    | 865,000   | (16)                                         |   | 10.4 | % |
| Donald                  B. Gasgarth                                          |   |                                                    | 1,478,245 | (17)                                         |   | 15.3 | % |
| Paul                  Freischlag, Jr                                         |   |                                                    | 648,604   | (18)                                         |   | 7.3 | % |
| Vestal                  Venture Capital                                      |   |                                                    | 5,309,038 | (19)                                         |   | 39.4 | % |
| Marc                  and Margaret Gorlin                                    |   |                                                    | 845,958   | (20)                                         |   | 9.3 | % |
| Oliver                  M. Cooper III                                        |   |                                                    | 548,177   | (21)                                         |   | 6.2 | % |
| Steve                  Gorlin                                                |   |                                                    | 552,267   | (22)                                         |   | 6.4 | % |
| Jarrett                  Gorlin                                              |   |                                                    | 520,000   | (23)                                         |   | 6.2 | % |
| All                  directors and executive officers as a group (5 persons) |   |                                                    | 846,205   |                                         |   | 5.8 | % |

| (1) |   | Except                  as otherwise indicated, each person named in this table possesses                  sole                  voting and investment power with respect to the shares beneficially                  owned                  by such person. “Beneficial ownership,” determined in accordance with Rule                  13d-3 of the Securities Exchange Act of 1934, includes shares for                  which an                  individual, directly or indirectly, has or shares voting or investment                  power and also includes options that are exercisable within 60                  days.                                 |
|-----|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) |   | Consists                  of 60,435 shares owned directly, 30,000 shares issuable subject                  to                  conversion of certain notes payable, 30,552 shares issuable upon                  exercise                  of warrants, and 121,500 shares subject to stock options that are                  exercisable within 60 days.                                                                                                                                                                                                                                                                                                                       |
| (3) |   | Consists                  of 32,012 shares held directly and 90,000 options that are exercisable                  within 60 days.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (4) |   | Consists                  of 60,000 options that are exercisable within 60 days.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| (5) |   | Consists                  of 6,231 shares held directly, 13,000 shares issuable upon the                  exercise of                  warrants, 10,000 shares issuable subject to conversion of certain                  convertible preferred stock, 12,000 shares issuable subject to                  conversion                  of certain notes payable, and 266,750 options that are exercisable                  within                  60 days.                                                                                                                                                                                                                      |
| (6) |   | Consists                  of 113,725 shares of common stock subject to stock options that                  are                  exercisable within 60 days.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (7) |   | Consists                  of 734,681 shares held directly, 372,500 shares of common stock                  subject to                  stock options that are exercisable within 60 days, and 228,486                  shares of                  common stock subject to presently exercisable common stock purchase                  warrants. Also includes 16,667 shares held in the name of OHA Financial,                  of which Mr. Carr serves as Chairman of the Board; Mr. Carr disclaims                  beneficial ownership of these shares. Mr. Carr’s business address is 4751                  Bonita Bay Blvd., Bonita Springs,                  FL. |

----

| (8)  |   | Consists                  of 784,188 shares held directly, 363,000 shares subject to stock                  options                  that are exercisable within 60 days, 2,749,762 shares issuable                  upon the                  exercise of warrants, 2,000,000 shares issuable subject to conversion                  of                  certain convertible preferred stock and 63 shares owned by Mr.                  Redstone’s                  spouse. Mr. Redstone’s business address is 222 Merrimack Street, Suite                  210, Lowell, MA 01852.                                                                                                                                                                                                                                      |
|------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (9)  |   | Consists                  of 11,645 shares owned directly, 295,002 shares of common stock                  subject to                  presently exercisable common stock purchase warrants, and 333,336                  shares                  subject to conversion of certain convertible preferred stock. Also                  includes 31,615 shares owned by and 44,540 shares issuable upon                  the                  exercise of warrants that are exercisable within 60 days by Andover                  Group.                  Mr. Knapp is Chief Executive Officer and majority shareholder of                  Andover                  Group, Inc. Mr. Knapp’s business address is 910 Travis Street, Suite 2205,                  Houston, TX 77002.                                              |
| (10) |   | Consists                  of 50,000 shares of common stock held directly and 50,000 shares                  of common                  stock subject to presently exercisable common stock purchase warrants.                  Also includes 151,685 common shares and 253,370 shares of common                  stock                  subject to presently exercisable common stock purchase warrants                  held in                  the name of W&H Investment, of which Mr. Wedell is a                  principal.                                                                                                                                                                                                                                                                                                |
| (11) |   | Consists                  of 50,000 shares of common stock held directly and 50,000 shares                  of common                  stock subject to presently exercisable common stock purchase warrants.                  Also includes 151,685 and 50,000 common shares and 253,370 and                  50,000                  shares of common stock subject to presently exercisable common                  stock                  purchase warrants held in the name of W&H Investment and Hazelrig                  Family Partnership, LLP, respectively, of which Mr. Hazelrig is                  a                  principal.                                                                                                                                                                                   |
| (12) |   | Consists                  of 16,155 shares of common stock held directly, 76,684 shares of                  common                  stock subject to presently exercisable common stock purchase warrants,                  and                  266,672 shares subject to conversion of certain convertible preferred                  stock. Also includes 26,613 shares owned by Operation Dogbone,                  LLC and                  66,672 shares issuable subject to conversion of certain convertible                  preferred stock. Owned by Operation Dogbone, LLC. Mr. Murer is                  the                  majority shareholder of Operation Dogbone, LLC. Operation Dogbone                  LLC’s                  business address is 201 Armour Dr. NE, Atlanta, GA                  30324. |
| (13) |   | Consists                  of 53,034 shares held directly, 765,976 shares of common stock                  subject to                  presently exercisable common stock purchase warrants and 937,968                  shares                  subject to conversion of certain convertible preferred stock. Vikas                  Group’s business address is 5960 Wild Timber Rd., Sugar Hill, GA                  30518.                                                                                                                                                                                                                                                                                                                                                                                                   |
| (14) |   | Consists                  of 24,211 shares held directly, 300,000 shares of common stock                  subject to                  presently exercisable common stock purchase warrants and 300,000                  shares                  subject to conversion of certain convertible preferred stock. Mr.                  Ranchod’s business address is 5960 Wild Timber Rd., Sugar Hill, GA                  30518.                                                                                                                                                                                                                                                                                                                                                                                                   |
| (15) |   | Consists                  of 36,331 shares held directly 300,000 shares of common stock subject                  to                  presently exercisable common stock purchase warrants and 300,000                  shares                  subject to conversion of certain convertible preferred stock. Mr.                  Ranchod’s business address is 5960 Wild Timber Rd., Sugar Hill, GA                  30518.                                                                                                                                                                                                                                                                                                                                                                                                    |
| (16) |   | Consists                  of 865,000 shares of common stock held directly. Triton’s business address                  is Wilton Center, Suite 270, 515 E. Crossville Rd., Roswell, GA                  30075.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (17) |   | Consists                  of 126,261 shares held directly, 751,984 shares of common stock                  subject to                  presently exercisable common stock purchase warrants and 600,000                  shares                  subject to conversion of certain convertible preferred stock. Mr.                  Gasgarth’s business address is Wilton Center, Suite 270, 515 E. Crossville                  Rd., Roswell, GA 30075.                                                                                                                                                                                                                                                                                                                                                                         |
| (18) |   | Consists                  of 12, 177 shares held directly, 40,000 shares issuable subject                  to                  conversion of certain notes payable, 328,427 shares of common stock                  subject to presently exercisable common stock purchase warrants                  and                  268,000 shares subject to conversion of certain convertible preferred                  stock. Mr. Freischlag’s business address is Wilton Center, Suite 270, 515                  E. Crossville Rd., Roswell, GA 30075.                                                                                                                                                                                                                                                                               |
| (19) |   | Consists                  of 109,038 shares held directly, 320,000 shares issuable subject                  to                  conversion of certain notes payable, 2,480,000 shares of common                  stock                  subject to presently exercisable common stock purchase warrants                  and                  2,400,000 shares subject to conversion of certain convertible preferred                  stock. Vestal Venture Capital’s business address is 6471 Enclave Way, Boca                  Raton, FL 33496.                                                                                                                                                                                                                                                                             |
| (20) |   | Consists                  of 21,958 shares owned directly, 412,000 shares of common stock                  subject to                  presently exercisable common stock purchase warrants, and 412,000                  shares                  subject to conversion of certain convertible preferred stock. The                  Gorlin’s                  business address is 950 East Paces Ferry Road, Suite 2860, Atlanta,                  GA                  30326.                                                                                                                                                                                                                                                                                                                                                  |
| (21) |   | Consists                  of 12,177 shares owned directly, 268,000 shares of common stock                  subject to                  presently exercisable common stock purchase warrants and 268,000                  shares                  subject to conversion of certain convertible preferred stock. Mr.                  Cooper’s                  business address is Wilton Center, Suite 270, 515 E. Crossville                  Rd.,                  Roswell, GA 30075.                                                                                                                                                                                                                                                                                                                                         |

----

| (22) |   | Consists                  of 267,632 shares held directly and 270,000 shares of common stock                  subject                  to presently exercisable common stock purchase warrants. Mr. Gorlin’s                  business address is 1234 Airport Rd. Suite 105, Destin, FL                  32541.       |
|------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (23) |   | Consists                  of 267,632 shares held directly and 260,000 shares of common stock                  subject                  to presently exercisable common stock purchase warrants. Mr. Gorlin’s                  business address is 34 Peachtree Street, Suite 1000, Atlanta, GA                  30303. |

**Item      12.**
**      Certain Relationships and Related T**
**ransactions**

**ITEM      13. EXHIBITS. **

| Exhibit                No. |   | Description                of Exhibit                                                                                                    |
|----------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------|
|                       |   |                                                                                                                                     |
| *3.1                       |   | Certificate                of Incorporation of the Company, as amended through March 8, 2007                (2006                10-KSB) |
|                       |   |                                                                                                                                     |
| *3.2                  |   | Amended                Bylaws of the Company as presently in use (S-18 No. 2, Exhibit                3.2)                                |
|                       |   |                                                                                                                                     |
| 4.1                        |   | Certificate                of Incorporation of the Company, as amended (filed herewith as Exhibit                3.1)                    |
|                       |   |                                                                                                                                     |

| 4.2 |  | Amended                Bylaws of the Company as presently in use (filed herewith as Exhibit                3.2) |
|-----|--|-----------------------------------------------------------------------------------------------------------------|

----

| *10.3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | 1991                Stock Option Plan (S-18 No. 3, Exhibit 10.1(a))                                                                                             |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.3.1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Amendment                No. 1 to 1991 Stock Option Plan (1993 10-K)                                                                                            |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.3.2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Amendment                No. 2 to 1991 Stock Option Plan (S-1)                                                                                                  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.3.3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Amendment                No. 3 to 1991 Stock Option Plan (S-1)                                                                                                  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.3.4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | Amendment                No. 4 to 1991 Stock Option Plan (Option Plan S-8, Exhibit                4.5)                                                     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.3.5                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Amendment                No. 5 to 1991 Stock Option Plan (1998 10-K/A, Exhibit                10.3.5)                                                           |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | 2002                Equity Incentive Plan (2002 Proxy Statement)                                                                                                |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.5                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | 2002                Equity Incentive Plan Form S-8 (Option Plan S-8)                                                                                            |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.6                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | License                Agreement between ACIS, Inc. and the Company dated September 9, 1999                (1999                S-3)                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.7                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | First                Amendment and Modification of ACIS, Inc. warrant agreement dated                September                7, 2001 (2001 10-Q, Exhibit 10.2) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.8                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | ACIS                Technology License Agreement between ACIS, Inc. and the Company dated                September 27, 2001 (2001 10-Q, Exhibit 10.1)           |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *10.9                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Triton                Business Development Services Engagement Agreement dated January                31, 2007                (2006 10-KSB)                     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| 21.1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Subsidiaries                of the Company                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| 31.1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Rule                13a-14(a)/15d-14(a) Certification of Principal Executive                Officer                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| 31.2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Rule                13a-14(a)/15d-14(a) Certification of Principal Financial                Officer                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| 32.1(1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Section                1350 Certifications                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                            |
| *                Previously filed                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                                                                                                                                                            |
| (1)                In accordance with Item 601(b)(32) of Regulation S-B, this Exhibit                is not                deemed “filed” for purposes of Section 18 of the Exchange Act or otherwise                subject to the liabilities of that section. Such certifications will                not                be deemed incorporated by reference into any filing under the Securities                Act or the Exchange Act, except to the extent that the registrant                specifically incorporates it by reference. |

**ITEM      14. PRINCIPAL ACCOUNTANTS FEES AND SERVICES**

*Audit      Fees.*

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*Audit-Related      Fees*

*Tax      Fees*

*All      Other Fees.*

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|                                | SIMTROL,                INC.                            |
|-------------------------------------|---------------------------------------------------------|
|                                |                                                    |
|                                | By:                                                     | /s/                Richard W. Egan |
| Date:                April 29, 2008 | Richard                W. Egan, Chief Executive Officer |

| Signature                                  |   | Title                                   |   | Date                          |
|--------------------------------------------|--------|-----------------------------------------|--------|-------------------------------|
|                                       |   |                                    |   |                          |
| /s/                Dallas S. Clement  |   | Chairman                of the Board    |   | April                29, 2008 |
| Dallas                S. Clement           |   |                                    |   |                          |
|                                       |   |                                    |   |                          |
| /s/                Richard W. Egan    |   | Chief                Executive Officer  |   | April                29, 2008 |
| Richard                W. Egan             |   |                                    |   |                          |
|                                       |   |                                    |   |                          |
| /s/                Stephen N. Samp    |   | Chief                Financial Officer  |   | April                29, 2008 |
| Stephen                N. Samp             |   | (Principal                Financial and |   |                          |
|                                       |   | Accounting                Officer)      |   |                          |
|                                       |   |                                    |   |                          |
| /s/                Adam D. Senter     |   | Director                                |   | April                29, 2008 |
| Adam                D. Senter              |   |                                    |   |                          |
|                                       |   |                                    |   |                          |
| /s/                Lee D. Wilder      |   | Director                                |   | April                29, 2008 |
| Lee                D. Wilder               |   |                                    |   |                          |

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