UNITED STATES OF AMERICA

Before the

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 83281 / May 17, 2018

ADMINISTRATIVE PROCEEDING

File No. 3- 18492

In the Matter of 

Play La Inc. and 

Titan Trading Analytics, Inc.,

Respondents.

ORDER INSTITUTING 

ADMINISTRATIVE 

PROCEEDINGS AND NOTICE OF 

HEARING PURSUANT TO 

SECTION 12(j) OF THE 

SECURITIES EXCHANGE ACT 

OF 1934

I.

The Securities and Exchange Commission (“Commission”) deems it necessary and 

appropriate for the protection of investors that public administrative proceedings be, and hereby 

are, instituted pursuant to Section 12(j) of the Securities Exchange Act of 1934 (“Exchange 

Act”) against the Respondents named in the caption.

II.

After an investigation, the Division of Enforcement alleges that:

A. RESPONDENTS

1

1. Play La Inc. (“PLLAF”) (CIK No. 1378553) is a British Virgin Islands

corporation located in Road Town, Tortola, British Virgin Islands with a class of securities 

registered with the Commission pursuant to Exchange Act Section 12(g). PLLAF is delinquent 

in its periodic filings with the Commission, having not filed any periodic reports since it filed a 

Form 20-F for the period ended December 31, 2014. As of May 10, 2018, the common stock of 

PLLAF was quoted on OTC Link operated by OTC Markets Group Inc. (formerly “Pink 

Sheets”) (“OTC Link”), had three market makers and was eligible for the “piggyback” exception 

of Exchange Act Rule 15c2-11(f)(3).

 

1The short form of each respondent’s name is also its ticker symbol. 
2

2. Titan Trading Analytics Inc. (“TITAF”) (CIK No. 1076639) is a British Columbia

corporation located in Edmonton, Alberta, Canada with a class of securities registered with the 

Commission pursuant to Exchange Act Section 12(g). TITAF is delinquent in its periodic filings 

with the Commission, having not filed any periodic reports since it filed a Form 20-F for the 

period ended October 31, 2012, which reported a net loss of $2,269,669 Canadian for the prior 

twelve months. As of May 10, 2018, the common shares of TITAF were quoted on OTC Link, 

had six market makers, and were eligible for the “piggyback” exception of Exchange Act Rule 

15c2-11(f)(3).

B. DELINQUENT PERIODIC FILINGS

3. As discussed in more detail above, all of the Respondents are delinquent in their 

periodic filings with the Commission, have repeatedly failed to meet their obligations to file 

timely periodic reports, and failed to heed delinquency letters sent to them by the Division of 

Corporation Finance requesting compliance with their periodic filing obligations or, through 

their failure to maintain a valid address on file with the Commission as required by Commission 

rules, did not receive such letters.

4. Exchange Act Section 13(a) and the rules promulgated thereunder require issuers 

of securities registered pursuant to Exchange Act Section 12 to file with the Commission current 

and accurate information in periodic reports, even if the registration is voluntary under Section 

12(g). Specifically, Rule 13a-1 requires issuers to file annual reports. 

5. As a result of the foregoing, Respondents failed to comply with Exchange Act 

Section 13(a) and Rule 13a-1 thereunder.

III.

In view of the allegations made by the Division of Enforcement, the Commission deems 

it necessary and appropriate for the protection of investors that public administrative proceedings 

be instituted to determine: 

A. Whether the allegations contained in Section II hereof are true and, in connection 

therewith, to afford the Respondents an opportunity to establish any defenses to such allegations; 

and,

B. Whether it is necessary and appropriate for the protection of investors to suspend 

for a period not exceeding twelve months, or revoke the registration of each class of securities 

registered pursuant to Section 12 of the Exchange Act of the Respondents identified in Section II 

hereof, and any successor under Exchange Act Rules 12b-2 or 12g-3, and any new corporate 

names of any Respondents.
3

IV.

IT IS HEREBY ORDERED that a public hearing for the purpose of taking evidence on 

the questions set forth in Section III hereof shall be convened at a time and place to be fixed, and 

before an Administrative Law Judge to be designated by further order as provided by Rule 110 

of the Commission’s Rules of Practice [17 C.F.R. § 201.110].

IT IS HEREBY FURTHER ORDERED that Respondents shall file an Answer to the 

allegations contained in this Order within ten (10) days after service of this Order, as provided by 

Rule 220(b) of the Commission’s Rules of Practice [17 C.F.R. § 201.220(b)].

If Respondents fail to file the directed Answers, or fail to appear at a hearing after being 

duly notified, the Respondents, and any successor under Exchange Act Rules 12b-2 or 12g-3, 

and any new corporate names of any Respondents, may be deemed in default and the 

proceedings may be determined against it upon consideration of this Order, the allegations of 

which may be deemed to be true as provided by Rules 155(a), 220(f), 221(f), and 310 of the 

Commission’s Rules of Practice [17 C.F.R. §§ 201.155(a), 201.220(f), 201.221(f), and 201.310].

This Order shall be served forthwith upon Respondents by any means permitted by the 

Commission Rules of Practice.

IT IS FURTHER ORDERED that, pursuant to Rule 360(a)(2) of the Commission’s 

Rules of Practice, [17 C.F.R. § 201.360(a)(2)], the Administrative Law Judge shall issue an initial 

decision no later than thirty [30] days from the occurrence of one of the following events: (A) The 

completion of post-hearing briefing in a proceeding where the hearing has been completed; (B) 

Where the hearing officer has determined that no hearing is necessary, upon completion of briefing 

on a motion pursuant to Rule 250 of the Commission’s Rules of Practice, [17 C.F.R. § 201.250]; or 

(C) The determination by the hearing officer that a party is deemed to be in default under Rule 155 

of the Commission’s Rules of Practice, [17 C.F.R. § 201.155] and no hearing is necessary. 

In the absence of an appropriate waiver, no officer or employee of the Commission 

engaged in the performance of investigative or prosecuting functions in this or any factually 

related proceeding will be permitted to participate or advise in the decision of this matter, except 

as witness or counsel in proceedings held pursuant to notice. Since this proceeding is not “rule 

making” within the meaning of Section 551 of the Administrative Procedure Act, it is not 

deemed subject to the provisions of Section 553 delaying the effective date of any final 

Commission action.

By the Commission.

Brent J. Fields

Secretary