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    <Timestamp>2011-08-05T10:37:57-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>EISNER ASSOCIATES LTD</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>3512 FLATLANDS AVENUE</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11234</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>113590127</EIN>
      <Name>
        <BusinessNameLine1>SIMCHA FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>SIMC</NameControl>
      <Phone>7183766626</Phone>
      <USAddress>
        <AddressLine1>1425 EAST 14TH STREET</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11230</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MARK NEWMAN</Name>
      <Title>PRESIDENT</Title>
      <Phone>7183766626</Phone>
      <DateSigned>2011-06-24</DateSigned>
    </Officer>
    <Preparer>
      <Name>ROSALYN T EISNER CPA</Name>
      <DatePrepared>2011-08-05</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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        <InterestOnSavingsRevAndExpnss>243</InterestOnSavingsRevAndExpnss>
        <InterestOnSavingsNetInvstIncm>243</InterestOnSavingsNetInvstIncm>
        <CapitalGainNetIncmNetInvstIncm>0</CapitalGainNetIncmNetInvstIncm>
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        <CashEOYFMV>6196</CashEOYFMV>
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        <DistributionRatioYear2>0.000000</DistributionRatioYear2>
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        <QualifyingDistributionsYear4>23720</QualifyingDistributionsYear4>
        <QualifyingDistributionsYear5>16231</QualifyingDistributionsYear5>
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        <TaxUnderSection511>0</TaxUnderSection511>
        <Subtotal>2</Subtotal>
        <TaxBasedOnInvestmentIncome>2</TaxBasedOnInvestmentIncome>
        <TaxPaidOriginalReturn>0</TaxPaidOriginalReturn>
        <TaxDue>2</TaxDue>
        <AmountCreditedToNextYear>0</AmountCreditedToNextYear>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>false</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <Form990PFFiledWithAG>true</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>true</PrivateOperatingFoundation>
        <NewSubstantialContributors>true</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfPersonName>FISCAL OFFICER</BooksInCareOfPersonName>
        <BooksInCareOfPhoneNumber>7183766626</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>1425 EAST 14TH STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
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        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
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        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
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        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
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        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
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          <PersonName>MARK NEWMAN</PersonName>
          <USAddress>
            <AddressLine1>1425 E 14 ST</AddressLine1>
            <City>BKLY</City>
            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
          </USAddress>
          <Title>PRES</Title>
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          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>SANDRA NEWMAN</PersonName>
          <USAddress>
            <AddressLine1>1425 E 14 ST</AddressLine1>
            <City>BKLYN</City>
            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
          </USAddress>
          <Title>SECTY/TREAS</Title>
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          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <TotNumberOfOthEmplPaidOver50k>0</TotNumberOfOthEmplPaidOver50k>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
        <TotNumberOfCntrctPaidOver50k>0</TotNumberOfCntrctPaidOver50k>
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      <SummaryOfDirectCharitableActy>
        <Description1>DISTRIBUTE DONATIONS</Description1>
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      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>0</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
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        <QualifyingDistributions>16901</QualifyingDistributions>
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        <RemainingDistriFromCorpus>16901</RemainingDistriFromCorpus>
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          <CurrentYear>0</CurrentYear>
          <Total>0</Total>
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          <Year3>21994</Year3>
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          <Total>0</Total>
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          <Total>0</Total>
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        <PublicSupport>
          <Total>0</Total>
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        <LargestSupportFromEO>
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        <GrossInvestmentIncome>
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      <SupplementaryInformation>
        <ContributingManager>MARK NEWMAN</ContributingManager>
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          <RecipientName>OFFICERS NAMED ABOVE</RecipientName>
          <RecipientUSAddress>
            <AddressLine1>1425 E 14 ST</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
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          <RecipientPhoneNumber>7183766626</RecipientPhoneNumber>
          <FormAndInfoAndMaterials>ANY</FormAndInfoAndMaterials>
          <SubmissionDeadlines>NONE</SubmissionDeadlines>
          <RestrictionsOnAwards>NONE</RestrictionsOnAwards>
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        <GrantOrContriPaidDuringYear>
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          </RecipientBusinessName>
          <RecipientUSAddress>
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            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
          </RecipientUSAddress>
          <RecipientFoundationStatus>PUBLIC</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>CHARITABLE</PurposeOfGrantOrContribution>
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        </GrantOrContriPaidDuringYear>
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      <GeneralRule>X</GeneralRule>
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        <ContributorNameIndividual>MARK NEWMAN</ContributorNameIndividual>
        <ContributorAddressUS>
          <AddressLine1>1425 EAST 14TH STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
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      <OtherExpenses>
        <Description>FILING FEES</Description>
        <RevenueAndExpensesPerBooks>35</RevenueAndExpensesPerBooks>
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    </OtherExpensesSchedule>
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