<SEC-DOCUMENT>0001140361-25-030962.txt : 20250814
<SEC-HEADER>0001140361-25-030962.hdr.sgml : 20250814
<ACCEPTANCE-DATETIME>20250814060333
ACCESSION NUMBER:		0001140361-25-030962
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250814
DATE AS OF CHANGE:		20250814

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIM Acquisition Corp. I
		CENTRAL INDEX KEY:			0002014982
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		EIN:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-94561
		FILM NUMBER:		251213978

	BUSINESS ADDRESS:	
		STREET 1:		78 SW 7TH STREET, SUITE 500
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33130
		BUSINESS PHONE:		2039402657

	MAIL ADDRESS:	
		STREET 1:		78 SW 7TH STREET, SUITE 500
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33130

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Westchester Capital Management, LLC
		CENTRAL INDEX KEY:			0001512805
		ORGANIZATION NAME:           	
		EIN:				273790558
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G

	BUSINESS ADDRESS:	
		STREET 1:		100 SUMMIT LAKE DRIVE
		CITY:			VALHALLA
		STATE:			NY
		ZIP:			10595
		BUSINESS PHONE:		914-741-5600

	MAIL ADDRESS:	
		STREET 1:		100 SUMMIT LAKE DRIVE
		CITY:			VALHALLA
		STATE:			NY
		ZIP:			10595
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
<headerData>
<submissionType>SCHEDULE 13G</submissionType>
<filerInfo>
<filer>
<filerCredentials>
<cik>0001512805</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>



</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<securitiesClassTitle>Class A ordinary shares, $0.0001 par value per share</securitiesClassTitle>
<eventDateRequiresFilingThisStatement>06/30/2025</eventDateRequiresFilingThisStatement>
<issuerInfo>
<issuerCik>0002014982</issuerCik>
<issuerName>SIM Acquisition Corp. I</issuerName>
<issuerCusip>G8431T101</issuerCusip>
<issuerPrincipalExecutiveOfficeAddress>
<com:street1>78 SW 7th Street</com:street1>
<com:street2>Suite 500</com:street2>
<com:city>Miami</com:city>
<com:stateOrCountry>FL</com:stateOrCountry>
<com:zipCode>33130</com:zipCode>
</issuerPrincipalExecutiveOfficeAddress>
</issuerInfo>
<designateRulesPursuantThisScheduleFiled>
<designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
</designateRulesPursuantThisScheduleFiled>
</coverPageHeader>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>Westchester Capital Management, LLC</reportingPersonName>
<memberGroup>b</memberGroup>
<citizenshipOrOrganization>DE</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>76895</soleVotingPower>
<sharedVotingPower>1148092</sharedVotingPower>
<soleDispositivePower>76895</soleDispositivePower>
<sharedDispositivePower>1148092</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1224987</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>5.33</classPercent>
<typeOfReportingPerson>IA</typeOfReportingPerson>
<comments>* Based on 23,000,000 Shares outstanding as of May 14, 2025, as reported in the Issuer's Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on May 14, 2025.</comments>
</coverPageHeaderReportingPersonDetails>
<items>
<item1>
<issuerName>SIM Acquisition Corp. I</issuerName>
<issuerPrincipalExecutiveOfficeAddress>78 SW 7th Street, Suite 500, Miami, Florida, 33130</issuerPrincipalExecutiveOfficeAddress>
</item1>
<item2>
<filingPersonName>Westchester Capital Management, LLC ("Westchester"), a Delaware limited liability company

Westchester, a registered investment adviser, serves as sub-advisor to each of The Merger Fund ("MF"), The Merger Fund VL ("MF VL"), Virtus Westchester Credit Event Fund ("CEF") and JNL Multi-Manager Alternative Fund ("JARB", together with MF, MF VL and CEF, the "Funds").  The Funds directly hold Ordinary Shares of the Company for the benefit of the investors in those Funds.  Mr. Roy Behren and Mr. Michael T. Shannon each serve as Co-Presidents of Westchester.</filingPersonName>
<principalBusinessOfficeOrResidenceAddress>Westchester Capital Management, LLC
100 Summit Lake Drive, Valhalla, NY 10595</principalBusinessOfficeOrResidenceAddress>
<citizenship>Westchester is organized under the laws of the State of Delaware.</citizenship>
</item2>
<item3>
<notApplicableFlag>N</notApplicableFlag>
<typeOfPersonFiling>IA</typeOfPersonFiling>
</item3>
<item4>
<amountBeneficiallyOwned>1,224,987</amountBeneficiallyOwned>
<classPercent>5.33%</classPercent>
<numberOfSharesPersonHas>
<solePowerOrDirectToVote>76,895</solePowerOrDirectToVote>
<sharedPowerOrDirectToVote>1,148,092</sharedPowerOrDirectToVote>
<solePowerOrDirectToDispose>76,895</solePowerOrDirectToDispose>
<sharedPowerOrDirectToDispose>1,148,092</sharedPowerOrDirectToDispose>
</numberOfSharesPersonHas>
</item4>
<item5>
<notApplicableFlag>Y</notApplicableFlag>
</item5>
<item6>
<notApplicableFlag>Y</notApplicableFlag>
</item6>
<item7>
<notApplicableFlag>Y</notApplicableFlag>
</item7>
<item8>
<notApplicableFlag>Y</notApplicableFlag>
</item8>
<item9>
<notApplicableFlag>Y</notApplicableFlag>
</item9>
<item10>
<notApplicableFlag>N</notApplicableFlag>
<certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
</item10>
</items>
<signatureInformation>
<reportingPersonName>Westchester Capital Management, LLC</reportingPersonName>
<signatureDetails>
<signature>/s/ CaSaundra Wu</signature>
<title>CaSaundra Wu, Chief Compliance Officer</title>
<date>08/14/2025</date>
</signatureDetails>
</signatureInformation>
</formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
