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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>UNITED
      STATES</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SECURITIES
      AND EXCHANGE COMMISSION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Washington,
      D.C. 20549</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FORM
      8-K</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Pursuant
      to Section 13 or 15(d) of The Securities Exchange Act of
      1934</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
      of
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>SIMCLAR,
      INC.</u></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
      name of registrant as specified in its charter)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br>&#160;</div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<u><font size="2">Florida</font></u></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<u><font size="2">0-14659</font></u></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">(State
                or other jurisdiction of
                incorporation)</font><font size="3"><font id="TAB2" style="COLOR: black; LETTER-SPACING: 208.8pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 158.4pt">&#160;</font></font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Commission
                File Number)</font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">(IRS
                Employer Identification
                No.)</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt"></font>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;<font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<u><font size="2">2230
                West 77th Street, Hialeah,
                Florida</font></u></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<u><font size="2">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">33016</font></font></u></div>
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            <td width="50%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">(Address
                of principal executive
                offices)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 325.8pt">&#160;</font></div>
            </td>
            <td width="50%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">(Zip
                Code)
</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Registrant's
      telephone number, including area code</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 135pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>
      (305)
      556-9210</u></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 63pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 253.8pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 16.2pt">&#160;</font></div>
    <div>&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">________________________________________</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Former
      name or former address, if changed since last report.)</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Check
      the
      appropriate box below if the Form 8-K fling is intended to simultaneously
      satisfy the fling obligation of the registrant </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">under
      any
      of the following provisions (see General Instruction A.2. below):</font></div>
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      </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font></div>
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      Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
      Act
      (17 CFR 240.14d-2(b)) </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">[]
      Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
      Act
      (17 CFR 240.13e-4(c))</font></div><br><br>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      4.02.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Non-Reliance
      on Previously Issued Financial Statements or a Related Audit Report or Completed
      Interim Review</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      August
      23, 2006, our audit committee, after discussion with management determined that the consolidated
      financial statements included in our annual report on Form 10-K for the year
      ended December 31, 2005 can no longer be relied upon due to errors in such
      financial statements. The errors were discovered by management in the course
      of
      preparing the Company&#8217;s quarterly report on Form 10-Q for the quarter ended June
      30, 2006. We have determined that these errors materially misstated our
      consolidated balance sheet at December 31, 2005, and our consolidated results
      of
      operations for the year then ended, and therefore we have concluded that it
      will
      be necessary to restate our 2005 consolidated financial statements. We are
      still
      investigating whether these errors will materially affect our previously filed
      financial statements for the quarter ended March 31, 2006, and therefore we
      are
      unable to state at this time whether a restatement of those financial statements
      will also be required.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      2005
      financial statement errors relate to operations at our Brownsville, Texas and
      Matamoros, Mexico facilities</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">,
      </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">and
      arise
      from a combination of (i) errors in the recording of sales and receivables
      due
      to the duplication of invoices (in Mexican pesos and in U.S. dollars) for
      products shipped to a single customer from these facilities, </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(ii)
      errors in the recording of accounts receivable credits for products returned
      by
      customers to these facilities, and (iii) errors in recording the correct period
      end cut-off for vendor invoices. Based upon its investigation to date, our
      management believes that these errors are limited to our Brownsville and
      Matamoros facilities and do not extend to other areas of our operations or
      to
      other facilities. Although further investigation may lead us to conclude that
      similar errors will also require restatement of our financial statements for
      the
      first quarter of 2006, management believes that any necessary adjustments should
      not adversely affect our financial statements for the quarter ended June 30,
      2006. However, as previously announced, management&#8217;s effort to identify,
      quantify and correct the prior period errors has necessarily delayed the filing
      of our report on Form 10-Q for the quarter ended June 30, 2006.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">A
      team
      led by Simclar Group financial executives has undertaken a thorough review
      of
      our accounting systems and processes relating to the errors described above,
      and
      has concluded that they resulted from deficiencies in the reconciliation and
      review process and the lack of requisite accounting skills in certain members
      of
      our staff. </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Based
      upon this investigation, we are confident that these errors were not the result
      of any fraudulent activity, but we have dismissed two senior members of the
      Company&#8217;s accounting staff principally responsible for the errors. This review
      is ongoing and may lead to further changes in operational and financial
      procedures and controls in due course</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Committee and management of the Company have discussed the matters associated
      with the restatement disclosed in this Current Report on Form 8&#8722;K with Battelle
&amp; Battelle, LLP, the Company&#8217;s independent registered public accounting
      firm.</font></div>
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      Exhibits. </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      following is being furnished as an Exhibit to this report:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Exhibit</em></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.1</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
      Release, dated August 23, 2006, entitled &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Simclar,
      Inc. Announces Need to Restate 2005 Financial Results</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.&#8221;</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      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 hereunto
      duly authorized.</font></div>
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                Inc.</font></div>
            </td>
          </tr>
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                August 23, 2006</font></div>
            </td>
            <td align="left" valign="top" width="3%">
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                Barry J. Pardon</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 84.9pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 26.75pt">&#160;</font></div>
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{"company-data": {"conformed-name": "SIMCLAR INC", "cik": "0000764039", "assigned-sic": "3679", "irs-number": "591709103", "state-of-incorporation": "FL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-13924", "film-number": "061051627"}, "business-address": {"street1": "2230 WEST 77TH ST", "city": "HIALEAH", "state": "FL", "zip": "33016", "phone": "3055569210"}, "mail-address": {"street1": "2330 WEST 77TH ST", "city": "HIALEAH", "state": "FL", "zip": "33016"}, "former-company": {"former-conformed-name": "TECHDYNE INC", "date-changed": "19920703"}}
Unassociated Document
UNITED
      STATES
SECURITIES
      AND EXCHANGE COMMISSION
Washington,
      D.C. 20549
FORM
      8-K
CURRENT
      REPORT
Pursuant
      to Section 13 or 15(d) of The Securities Exchange Act of
      1934
Date
      of
      Report (Date of earliest event reported)
August
      23, 2006
SIMCLAR,
      INC.
(Exact
      name of registrant as specified in its charter)
Florida
0-14659
59-1709103
(State
                or other jurisdiction of
                incorporation)
(Commission
                File Number)
(IRS
                Employer Identification
                No.)
2230
                West 77th Street, Hialeah,
                Florida
33016
(Address
                of principal executive
                offices)
(Zip
                Code)
Registrant's
      telephone number, including area code
(305)
      556-9210
________________________________________
(Former
      name or former address, if changed since last report.)
Check
      the
      appropriate box below if the Form 8-K fling is intended to simultaneously
      satisfy the fling obligation of the registrant
under
      any
      of the following provisions (see General Instruction A.2. below):
[]
Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)
[]
Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)
[]
      Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
      Act
      (17 CFR 240.14d-2(b))
[]
      Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
      Act
      (17 CFR 240.13e-4(c))
Item
      4.02.
Non-Reliance
      on Previously Issued Financial Statements or a Related Audit Report or Completed
      Interim Review
On
      August
      23, 2006, our audit committee, after discussion with management determined that the consolidated
      financial statements included in our annual report on Form 10-K for the year
      ended December 31, 2005 can no longer be relied upon due to errors in such
      financial statements. The errors were discovered by management in the course
      of
      preparing the Company's quarterly report on Form 10-Q for the quarter ended June
      30, 2006. We have determined that these errors materially misstated our
      consolidated balance sheet at December 31, 2005, and our consolidated results
      of
      operations for the year then ended, and therefore we have concluded that it
      will
      be necessary to restate our 2005 consolidated financial statements. We are
      still
      investigating whether these errors will materially affect our previously filed
      financial statements for the quarter ended March 31, 2006, and therefore we
      are
      unable to state at this time whether a restatement of those financial statements
      will also be required.
The
      2005
      financial statement errors relate to operations at our Brownsville, Texas and
      Matamoros, Mexico facilities
,
and
      arise
      from a combination of (i) errors in the recording of sales and receivables
      due
      to the duplication of invoices (in Mexican pesos and in U.S. dollars) for
      products shipped to a single customer from these facilities,
(ii)
      errors in the recording of accounts receivable credits for products returned
      by
      customers to these facilities, and (iii) errors in recording the correct period
      end cut-off for vendor invoices. Based upon its investigation to date, our
      management believes that these errors are limited to our Brownsville and
      Matamoros facilities and do not extend to other areas of our operations or
      to
      other facilities. Although further investigation may lead us to conclude that
      similar errors will also require restatement of our financial statements for
      the
      first quarter of 2006, management believes that any necessary adjustments should
      not adversely affect our financial statements for the quarter ended June 30,
      2006. However, as previously announced, management's effort to identify,
      quantify and correct the prior period errors has necessarily delayed the filing
      of our report on Form 10-Q for the quarter ended June 30, 2006.
A
      team
      led by Simclar Group financial executives has undertaken a thorough review
      of
      our accounting systems and processes relating to the errors described above,
      and
      has concluded that they resulted from deficiencies in the reconciliation and
      review process and the lack of requisite accounting skills in certain members
      of
      our staff.
Based
      upon this investigation, we are confident that these errors were not the result
      of any fraudulent activity, but we have dismissed two senior members of the
      Company's accounting staff principally responsible for the errors. This review
      is ongoing and may lead to further changes in operational and financial
      procedures and controls in due course
The
      Committee and management of the Company have discussed the matters associated
      with the restatement disclosed in this Current Report on Form 8−K with Battelle
& Battelle, LLP, the Company's independent registered public accounting
      firm.
Item
      9.01.
Financial
      Statements and Exhibits.
(d)
      Exhibits.
The
      following is being furnished as an Exhibit to this report:
Exhibit
Number
Exhibit
      Description
99.1
Press
      Release, dated August 23, 2006, entitled "
Simclar,
      Inc. Announces Need to Restate 2005 Financial Results
."
2
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 hereunto
      duly authorized.
Simclar,
                Inc.
Date:
                August 23, 2006
By:
/s/
                Barry J. Pardon
Barry
                J. Pardon, President
3