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Samuel Simeon Fels (born February 16, 1860 in Yanceyville, North Carolina - 1950) was an American businessman and philanthropist.
Early in Samuel's life his family relocated to Philadelphia, where Samuel's older brother Joseph Fels founded a soap manufacturing company, Fels & Co., which found success with the product Fels-Naptha. Samuel became the company's first president, a post which he held until his death. An active philanthropist, in 1936, Fels established the Samuel S. Fels Fund, which provides support to Philadelphia-area non-profits, even today. Fels also founded the University of Pennsylvania’s Fels Institute of Government. Fels is known for commissioning Samuel Barber's Violin Concerto Op. 14 in 1939.