[Federal Register Volume 67, Number 242 (Tuesday, December 17, 2002)]
[Notices]
[Pages 77292-77293]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-31842]


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SECURITIES AND EXCHANGE COMMISSION

[File No. 500-1]


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

December 12, 2002.
    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

[[Page 77293]]

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.
[FR Doc. 02-31842 Filed 12-13-02; 2:38 pm]
BILLING CODE 8010-01-P