Sending SMS to an Emulator

I want to know: Is there any way to send an SMS to an emulator through our .NET desktop application? 

Actually, I have developed a bill-notification service. A mobile application is developed (in J2ME) which is activated when an SMS comes on port 5000. It shows information to the user after extracting it from the received SMS. The user has the option to submit his response to the application. The application then sends the user-response back to the sender application. Now, the sender application has to receive and process the user-response.

We can use a SMS gateway API in SMS-sending application to interact with a mobile phone. Many SMS-Gateways are providing two-way SMS facility. But the problem is that our company is new in the field of mobile application development. The management wants to test the functionality without providing any mobile phone. 

I do not know whether or not an emulator will be used from within my SMS-sending application (which I am going to develop in .NET), and whether or not it can receive the response sent back by the emulator.