In the Matter of e-Smart Technologies, Inc.; Order of Suspension of Trading

---
identifier: "/us/fr/02-31842"
source: "fr"
legal_status: "authoritative_unofficial"
title: "In the Matter of e-Smart Technologies, Inc.; Order of Suspension of Trading"
title_number: 0
title_name: "Federal Register"
section_number: "02-31842"
section_name: "In the Matter of e-Smart Technologies, Inc.; Order of Suspension of Trading"
positive_law: false
currency: "2002-12-17"
last_updated: "2002-12-17"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Securities and Exchange Commission"
document_number: "02-31842"
document_type: "notice"
publication_date: "2002-12-17"
agencies:
  - "Securities and Exchange Commission"
fr_citation: "67 FR 77292"
fr_volume: 67
docket_ids:
  - "File No. 500-1"
---


#  In the Matter of e-Smart Technologies, Inc.; Order of Suspension of Trading

It appears to the Securities and Exchange Commission (“Commission”), based on information provided by the staff, that there is a lack of adequate and accurate information concerning the management, business practices and results of operations of e-Smart Technologies, Inc. (“e-Smart”). The securities of e-Smart Technologies, Inc. are quoted on the Pink Sheets under the symbol ESMT. Information has been provided to the Commission raising concerns as to the adequacy and accuracy of e-Smart's publicly disseminated information concerning, among other things, e-Smart's results of operations, contractual relationships, ownership of technology assets, and projected revenues and profits.

The Commission is of the opinion that the public interest and the protection of  investors require a suspension of trading in the securities of e-Smart.

Therefore, it is ordered that, pursuant to section 12(k) of the Securities Exchange Act of 1934 (“Exchange Act”), trading in the securities of e-Smart is suspended for the period from 9:30 a.m. e.s.t. December 13, 2002, through 11:59 p.m. e.s.t., on December 27, 2002.

By the Commission.

J. Lynn Taylor,

Assistant Secretary.