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Rh MR. SIMPSON: It was the same subject. And obviously, the first work was informed by the new project. But, you know, it wasn't like a direct line continuum. It was similar work, but we obviously by then knew quite a bit about Mr. Trump and his business career and his associations and all that.

MR. GOWDY: Well, that leads me to ask were you approached by a subsequent client or did you market yourself to other people as having started this research and being willing to continue it?

MR. SIMPSON: I think that covers a client confidentiality area, but I can -- I also can tell you I don't specifically remember how it -- what the genesis of it was.

MR. GOWDY: You've got to help me here. Being approached by the first client you testified at some length about, and now I'm asking about how you were approached by the second client. So why would the second client be governed by confidentiality concerns, but the first one not?

MR. SIMPSON: It would -- it would depend on the nature of the communication. But I'm not the only person in my company, so I think the answer -- I don't think I have the answer to your question, in any event.

MR. GOWDY: Did you have a second client interested in opposition research on candidate Trump?

MR. SIMPSON: Yes, sir.

MR. GOWDY: Who was that second client?

MR. SIMPSON: I think the records indicated that it's Perkins Coie, and I can confirm that.

MR. GOWDY: And who is Perkins Coie?

MR. SIMPSON: It's a law firm. I think they're headquartered in Seattle, UNCLASSIFIED, COMMITTEE SENSITIVE