The filament behaviors in liquid dripping flows of semi-dilute polymer (PEO) aqueous solutions with different concentrations of polymers were investigated by using numerical simulations with the FENE-P model. The temporal evolution of the minimum filament radius and the extensional relaxation time agreed with the corresponding experimental results in IC (Inertio-Capillary)/VC (Visco-Capillary) and EC (Elasto-Capillary) regimes. The relation between the extensional relaxation time and the extensibility parameter of polymer was clarified for different solution concentrations. We proposed to determine the extensibility parameter by considering the extensional relaxation times of model solutions, which vary for different solution concentrations, depending on the numerical environment.