Smart SMS Corp. reported consolidated earnings results for the year ended December 31, 2008. For the year, the company reported loss from operations of $34,347,082, net loss before provision for income taxes of $60,356,521 and net loss of $60,403,791 or $0.73 per basic and diluted share on revenue of $8,547,895 compared to loss from operations of $22,319,776, net loss before provision for income taxes of $23,896,890 and net loss of $23,896,890 or $0.69 per basic and diluted share on revenue of $2,135,968 for the same period of last year. The company reported net cash used in operating activities of $826,803 and acquire property and equipment of $276,747 compared to net cash used in operating activities of $3,951,041 for the same period of last year.

Smart SMS Corp. filed its 10KSB on December 03,2007 for the period ending December 31,2006. In this report its auditor,RBSM,LLP,gave an unqualified opinion expressing doubt that the company can continue as a going concern.

Smart SMS Corp. filed its 10KSB on November 28,2007 for the period ending December 31,2005. In this report its auditor,RBSM,LLP,gave an unqualified opinion expressing doubt that the company can continue as a going concern.