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

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Start Preamble 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 Start Printed Page 77293investors 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.

Start Signature

By the Commission.

J. Lynn Taylor,

Assistant Secretary.

End Signature End Preamble

[FR Doc. 02-31842 Filed 12-13-02; 2:38 pm]