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): April 26, 2007

Simpson Manufacturing Co., Inc.
(Exact name of registrant as specified in its charter)

Delaware
  
0-23804
  
94-3196943
(State or other jurisdiction
  
(Commission
  
(I.R.S. Employer
of incorporation)
  
file number)
  
Identification No.)

5956 W. Las Positas Boulevard, Pleasanton, CA 94588
(Address of principal executive offices)

(Registrant’s telephone number, including area code): (925) 560-9000

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-2)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240. 13e-4(c))
 

Item 2.02
Results of Operations and Financial Condition.

On April 26, 2007, Simpson Manufacturing Co., Inc. announced its first quarter 2007 earnings in a press release, a copy of which is attached hereto as Exhibit 99.1 and incorporated herein by this reference.

Item 9.01 (d)
Financial Statement and Exhibits

Exhibit 99.1
Press release dated April 26, 2007.

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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.
 
     
   
Simpson Manufacturing Co., Inc.
(Registrant)
 
 		  
 		  
 
DATE: April 26, 2007                        By   /s/ Michael J. Herbert
 
Michael J. Herbert
 
Chief Financial Officer
 
 
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