Unit Name: Simurgh Splendid
Model Number: Unknown
Height: Unknown
Weight: Unknown
Pilot: Manami Hamill, Aisha Ridgemond
Weapons: Multi Missiles, Beam Cannon, Asher Crew, Ultimate Beam, Double Lightning Sword, Spiral Sword, Distraction Boomerang, and Bloody Howling.

Since the combining mechanism for the Simurgh and Elbulls was omitted, it was decided that the Simurgh would be upgraded. As a result they managed to strengthen its weapons by converting excess energy taken from the Elbull's flight pack generator. Because of this it can use its strongest attack. The Elbull's cockpit is omitted, and the Simurgh S is piloted by two people.