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S.E.C. v. E-SMART TECHNOLOGIES, INC.

Civil Action No. 11-895 (JEB).

74 F.Supp.3d 306 (2014)

SECURITIES AND EXCHANGE COMMISSION, Plaintiff, v. E-SMART TECHNOLOGIES, INC., et al., Defendants.

United States District Court, District of Columbia.

Signed November 21, 2014.

Attorney(s) appearing for the Case

Kenneth John Guido, Jr., Daniel Joseph Maher, U.S. Securities & Exchange Commission, Washington, DC, for Plaintiff.

Mary A. Grace, Boulder, CO, pro se.

Tamio Saito, Las Vegas, NV, pro se.

Robert J. Rowen, Sebastapol, CA, pro se.

MEMORANDUM OPINION

In this civil-enforcement action, the Securities and Exchange Commission alleges that e-Smart Technologies, Inc., a public company, was a sham. While it purported to be at the cutting edge of developing and manufacturing...

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