<PAGE>


                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                   FORM 10-QSB

[X]  Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange
     Act  of  1934

     For  the  quarterly  period  ended  October  31,  2001

[ ]  Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act
     of  1934

     For the transition period from _____________ to ____________

Commission  File  Number:  000-19457

                         LEGAL ACCESS TECHNOLOGIES, INC.
                         -------------------------------
        (Exact name of Small Business Issuer as specified in its charter)


Nevada                                            87-0473323
--------------------------------                  ----------
(State or other jurisdiction of                   (IRS  Employer
incorporation)                                    Identification  No.)

2300 W. Sahara Ave., Suite 500
Las  Vegas,  NV                                   89102
-------------------------------                   -----
(Address of principal executive offices           (Zip  Code)

Issuer's telephone number, including area code  (702) 949-6115

Indicate by a check mark whether the issuer (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the issuer was required
to file such reports), and (2) has been subject to such filing requirements for
the past 90 days [X] Yes  [ ] No

State the number of shares outstanding of each of the issuer's classes of common
equity,  as of the latest practicable date:  6,071,232 shares of Common Stock as
of  October  31,  2001.

Transitional  Small  Business  Disclosure Format (check one):  Yes [  ]   No [X]


<PAGE>

                         PART 1 - FINANCIAL INFORMATION

ITEM  1.     FINANCIAL  STATEMENTS

BASIS  OF  PRESENTATION

The accompanying unaudited financial statements have been prepared in accordance
with  the  instructions  to  Form  10-QSB  and,  therefore,  do  not include all
information  and  footnotes  necessary  for a complete presentation of financial
position,  results  of  operations,  cash  flows,  and  stockholders'  equity
(deficiency)  in  conformity  with generally accepted accounting principles.  In
the  opinion  of  management,  all  adjustments  considered necessary for a fair
presentation  of  the  results  of  operations  and financial position have been
included  and  all such adjustments are of a normal recurring nature.  Operating
results  for the three and six months ended October 31, 2001 are not necessarily
indicative  of  the  results  that can be expected for the year ending April 30,
2002.

The  financial  statements  present the activities of Legal Access Technologies,
Inc.  and  its subsidiaries Tele-Lawyer, Inc. and Perspectives Health Management
Corp.,  with  the  net assets of Perspectives (other than cash) being shown as a
discontinued  business  segment.  All  significant  inter-company  balances  and
transactions  have  been  eliminated  in  the  consolidation.

The  balance  sheet  at  April  30,  2001 was derived from the audited financial
statements  of Tele-Lawyer, Inc. (see notes to the financial statements, note 1)
included  in  Legal  Access  Technologies'  Form  8K  dated  August  27,  2001.


<PAGE>

<TABLE>
<CAPTION>

LEGAL ACCESS TECHNOLOGIES, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
OCTOBER 31 AND APRIL 30, 2001

                                                               October 31,
                                                                  2001
                         ASSETS                               (unaudited)   April 30, 2001
                                                              ------------  --------------
<S>                                                           <C>           <C>
Current assets
Cash and cash equivalents                                     $  2,401,971  $      1,302
Accounts receivable, trade                                          33,845         3,715
Accounts receivable of discontinued business segment             1,622,155
                                                              ------------   ------------
                                                                 4,057,971         5,017
Property and equipment, net of accumulated depreciation of
$84,449 and $61,339                                                114,873       126,268
                                                              ------------   ------------
                                                              $  4,172,844  $    131,285
                                                              ============   ============

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)

Current liabilities

Accounts payable                                              $     94,387  $     96,983
Accrued expenses                                                   311,402       129,518
                                                              ------------   ------------
                                                                   405,789       226,501
Long-term liabilities

Convertible notes plus accrued interest                            241,363
Related party debt                                                                55,000
                                                              ------------   ------------
                                                                   241,363        55,000
                                                              ------------   ------------
                                                                   647,152       281,501
                                                              ------------   ------------

Stockholders' equity (deficiency)

Common stock, $0.001 par value, 100,000,000 shares
 authorized, 6,071,232 and 5,354,997 shares issued and
 outstanding                                                         6,071         5,355
Additional paid-in capital                                       6,100,339     1,599,644
Accumulated deficit                                             (2,580,718)   (1,755,215)
                                                              ------------   ------------
                                                                 3,525,692      (150,216)
                                                              ------------   ------------
                                                              $  4,172,844  $    131,285
                                                              ============   ============

<FN>
See notes to consolidated financial statements

</TABLE>

                                           3

<PAGE>


<TABLE>
<CAPTION>

LEGAL ACCESS TECHNOLOGIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
THREE AND SIX MONTHS ENDED OCTOBER 31, 2001 and 2000 (Unaudited)

                                                         Three               Three                Six               Six
                                                         Months              Months              Months            Months
                                                    October 31, 2001    October 31, 2000    October 31, 2001   October 31, 2000
                                                   ------------------  ------------------  ------------------  -----------------
<S>                                                <C>                 <C>                 <C>                 <C>
Legal support services revenues                    $          49,056   $         125,420   $         104,663   $        183,107
                                                   ------------------  ------------------  ------------------  -----------------
Operating costs and expenses
Legal support services                                        27,182              49,061              54,110             79,548
Software research and development costs                      235,086             216,984             458,582            373,347
Selling, general, and administrative                         277,589             212,992             492,764            387,622
                                                   ------------------  ------------------  ------------------  -----------------
                                                             539,857             479,037           1,005,456            840,517
                                                   ------------------  ------------------  ------------------  -----------------
Loss from operations                                        (490,801)           (353,617)           (900,793)          (657,410)
Other income
Interest                                                      33,230               7,492              27,781             20,147
Rentals                                                          600                 800               1,201              1,200
                                                   ------------------  ------------------  ------------------  -----------------
Loss from continuing operations                             (456,971)           (345,325)           (871,811)          (636,063)
Income from operations of discontinued
 business segment                                                                                     46,308
                                                   ------------------  ------------------  ------------------  -----------------

Net loss                                           $        (456,971)  $        (345,325)  $        (825,503)  $       (636,063)
                                                   ==================  ==================  ==================  =================

Basic and diluted income (loss) per common share:

        Continuing operations                      $            (.08)  $            (.07)  $            (.15)  $           (.12)
                                                   ------------------  ------------------                      -----------------
        Discontinued operations                                                                           .01
                                                                                            ------------------

        Net                                        $            (.08)  $            (.07)  $            (.14)  $           (.12)
                                                   ==================  ==================  =================== =================
Weighted average common shares outstanding                 6,071,232           5,341,666           5,852,308          5,341,666
                                                   ==================  ==================  ==================  =================


<FN>

See notes to consolidated financial statements
</TABLE>

                                           4
<PAGE>

<TABLE>
<CAPTION>

LEGAL ACCESS TECHNOLOGIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIENCY)
SIX MONTHS ENDED OCTOBER 31, 2001  (Unaudited)
=========================================================================================================

                                                  Shares issued    Common      Additional
                                                     and out-      Stock par     Paid-in     Accumulated
                                                     standing        value       Capital       Deficit
                                                  -------------   ----------   -----------  -------------
<S>                                               <C>             <C>          <C>          <C>
Balance, May 1, 2001                                  5,354,997   $    5,355   $ 1,599,644  $ (1,755,215)
Net loss                                                                                        (825,503)
Reverse acquisition of business segment
 held for sale                                          490,096          490     4,274,710
Settlement of debts                                     126,139          126       126,085
Common stock issued for services                        100,000          100        99,900
                                                  -------------   ----------   -----------  -------------

Balance, October 31, 2001                             6,071,232   $    6,071   $ 6,100,339  $ (2,580,718)
                                                  =============   ==========   ===========  =============

<FN>

See notes to consolidated financial statements


</TABLE>

                                           5
<PAGE>

<TABLE>
<CAPTION>

LEGAL ACCESS TECHNOLOGIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
SIX MONTHS ENDED OCTOBER 31, 2001 and 2000 (Unaudited)



                                                                        2001         2000
                                                                     -----------  -----------
<S>                                                                  <C>          <C>
Operating activities
Net cash used in operating activities                                $ (553,235)  $ (653,054)
                                                                     -----------  -----------
Investing activities
Purchase of property and equipment                                      (11,715)     (76,557)
                                                                     -----------  -----------
Financing activities
Proceeds from promissory note                                           150,000
Repayment of promissory note                                           (150,000)
Proceeds from loans, related parties                                    257,000
Repayment of loans, related parties                                    (312,000)
Net cash received from disposal
     of discontinued business segment                                 3,001,119
Collections of accounts receivable
     of a discontinued business segment                                  19,500
                                                                     -----------  -----------
                                                                      2,965,619            -
                                                                     -----------  -----------
Net increase (decrease) in cash and cash equivalents                  2,400,669     (729,611)
Cash and cash equivalents, beginning of period                            1,302    1,041,138
                                                                     -----------  -----------
Cash and cash equivalents, end of period                             $2,401,971   $  311,527
                                                                     ===========  ===========


Reconciliation of net loss to net cash used
 in operating activities
Net loss                                                             $ (825,503)  $ (636,063)
Non-cash items:
     Depreciation                                                        23,110       10,000
     Common stock issued for services                                   100,000
Increase in operating (assets) liabilities
    Accounts receivable                                                 (30,130)     (45,629)
    Accounts payable                                                     (2,596)      18,638
    Accrued expenses                                                    181,884
                                                                     -----------  -----------
Net cash used in operating activities                                $ (553,235)  $ (653,054)
                                                                     ===========  ===========
<FN>

See notes to consolidated financial statements

</TABLE>

                                           6

<PAGE>

LEGAL  ACCESS  TECHNOLOGIES,  INC.  AND  SUBSIDIARIES
NOTES  TO  CONSOLIDATED  FINANCIAL  STATEMENTS

1.  Acquisition  of  Legal  Access  Technologies,  Inc.

On June 12, 2001, in a transaction commonly referred to as a reverse acquisition
and  accounted for as a purchase, Tele-Lawyer, Inc. effectively acquired Dynamic
Associates,  Inc.,  which  contemporaneously  changed  its  name to Legal Access
Technologies,  Inc. ("LATI") and Tele-Lawyer became a wholly-owned subsidiary of
LATI.  In  a  reverse  acquisition,  the legal acquirer is treated for financial
reporting  purposes  as  the  accounting  acquiree,  and  accordingly,  these
consolidated  financial statements are prepared as if Tele-Lawyer, Inc. acquired
LATI  as  of  June  12,  2001.  The value assigned to the net assets acquired by
Tele-Lawyer,  Inc.  through  the  reverse  acquisition  was  $4,275,200, and was
allocated  as  follows:

<TABLE>
<CAPTION>

                                    October 31, 2001
                                   ------------------
<S>                                <C>
Cash                               $          92,085
Healthcare contracts (note 2)              2,900,000
Accounts receivable, net (note 2)          1,641,655
Liabilities assumed                         (358,540)
                                   ------------------
                                   $       4,275,200
                                   ==================
</TABLE>


2.  Disposal  of  wholly-owned  subsidiary

Effective  September  31,  2001,  LATI  assigned  all of the hospital management
contracts  held  by  its  other  subsidiary,  Perspectives  Health  Management
Corporation  for  approximately  $2.9  million  in cash to Horizon Mental Health
Management,  Inc.  (Horizon).  At  the  same  time,  LATI  entered into a letter
agreement  for  Horizon  to handle the collection of Perspectives' $5,886,427 in
outstanding  receivables.  The  collection  agreement is for 3 years and Horizon
will  be  entitled  to  50% of any accounts actually collected during that time.
Horizon  has  further  agreed to pay all costs of collection from its portion of
the proceeds.  As of October 31, 2001, the estimated net realizable value of the
remaining accounts receivable balance, after an allowance for estimated doubtful
accounts  and  collection  fees,  is  $1,622,155.

3.  Related  party  loans

During  the periods presented, LATI entered into a series of unsecured, interest
bearing  demand  loans  provided  by LATI's CEO.  These loans totaled $55,000 on
April  30, 2001, reached a maximum of $212,000 on July 31, 2001 and were paid in
full  together  with interest during the quarter ending October 31, 2001.  Total
interest  paid  on  these  loans  was  $7,172.

LATI  also entered into an unsecured, interest bearing demand loan provided by a
shareholder and relative of LATI's CEO.  This loan totaled $100,000 and was paid
in  full  together  with  interest  during  the quarter ending October 31, 2001.
Total  interest  paid  on  this  loan  was  $2,953.

                                           7
<PAGE>

4.  Promissory  notes

LATI  also entered into two $75,000, secured, interest bearing, promissory notes
that  were paid in full together with interest during the quarter ending October
31,  2001.  One  of  these two notes was issued to a minority shareholder in the
Company.  Total  interest  paid  on these notes was $2,866.  A penalty of $2,250
related  to the two promissory notes was included in accrued interest at October
31,  2001  and  was  paid  subsequent  to  the  end  of the quarter.  In further
consideration  for this loan, LATI issued warrants to purchase a total of 20,000
shares  of  the  Company's common stock at an exercise price of $1.50 per share.


                                           8

<PAGE>
ITEM  2.     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS OR PLAN OF OPERATION

The  Current  Plan  of  Operations

Historically,  as part of the Tele-Lawyer business, we have been in the business
of  arranging  for the provision of legal advice and information to consumers of
legal services through licensed attorneys.  We also produce and sell specialized
phone  conferencing  applications  to  professionals  and  associations.  The
specialized  phone  conference  applications  are  most  often  in  the  form of
continuing  education  programs  for  attorneys  called  Tele-Seminars.

More  recently,  we have changed our business focus by concentrating on sales of
technology  and services to, and the development of strategic partnerships with,
various  non-profit  associations  and  government agencies in order to create a
number  of  statewide  hubs  for  access  to  legal  services.  This process has
involved  the  expansion  of  our  product and service offerings, as well as our
geographic  coverage.

Through  the  end  of our next fiscal year, we plan to set up statewide hubs for
access  to legal services through strategic partnerships and vendor arrangements
with  existing  legal  aid groups, bar associations and state and federal courts
("Legal  Services  Organizations").  These  legal service hubs will feature dual
phone  and  web access as well as multi-level choices of price, service and type
of  product  for  consumers  of  legal  services.  The  vendor  and  partnership
arrangements  with  Legal  Service  Organizations  will not only provide us with
direct  income  from the sale of our technology and services, these arrangements
will  also  provide  a  network  for  the marketing and sale to consumers of our
unbundled  legal  products  and  services  within  each  state.

In addition, we plan to expand the sale of these unbundled products and services
through "sweeper team" activities directed at other referral sources within each
state  (such  as  libraries, prosecutors, public defenders, affinity groups, law
schools,  government  agencies and law firms), and then once we have established
hubs in at least 50% of the states, we will advance to national arrangements for
marketing  the  unbundled  legal  services  and  hubs.

We  expect  to  become  profitable through the expansion of our client/affiliate
network  of  Legal  Services  Organizations  nationwide.  We  generate  revenues
through a Legal Services Organization by providing technology solutions directly
for  the Legal Services Organization as well as by servicing the clients who are
referred  to  our  unbundled  products  and  services  by  the  Legal  Services
Organization.  We  currently service a relatively small number of Legal Services
Organizations,  but  have  executed  or  pending  agreements with multiple Legal
Services  Organizations in seven states that we believe will have a significant,
positive  impact  on  revenues  and  profitability.

If  these  objectives  are  accomplished,  management  believes, but there is no
assurance,  that  the  expansion  of  the  affiliate  network  of Legal Services
Organizations  will  result  in  profitable  operations and positive cash flows.
Subsequent  to  October  31,  2001, we have experienced a growth in revenues and
expect continued growth through the rest of this fiscal year and throughout next
year.

                                           9
<PAGE>

Disposal  of  Perspectives  Health  Management  Corporation

During  the  most  recent  period  reported,  we  assigned  all  of the hospital
management  contracts  held by Perspectives to Horizon and entered into a letter
agreement  with  Horizon  to  handle the collection of Perspective's outstanding
receivables  (see  notes  to  consolidated  financial  statements).  Management
believes that the sale of these assets, plus the recovery of all or a portion of
the  accounts  receivable owed to Perspectives, will provide the majority of the
financing  needed  to  expand  the  affiliate  network  of  Legal  Services
Organizations.

Assets

At October 31, 2001, we had cash of $2,401,971 as compared to $1,302 as of April
30,  2001.  The  increase  was  attributable  to  the  sale  of  the  assets  of
Perspectives.

At  October  31,  2001,  trade  accounts receivable was $33,845 as compared with
$3,715  as  of  April  30,  2001.  The increase reflects our new agreements with
Legal Service Organizations, many of which are currently in a development stage.
Not  included  in these accounts receivable are those of Perspectives, which are
labeled  as  "Accounts  receivable  of  discontinued  business  segment".

Equipment, net of accumulated depreciation was $114,873 as of October 31,2001 as
compared  to  $126,268  as  of  April  30,  2001.

Liabilities  and  Stockholders'  Equity

At  October  31, 2001, we had accounts payable of $94,387 as compared to $96,983
at  April 30, 2001.  In addition, we had accrued expenses of $311,402 at October
31,  2001 as compared to $129,518 as of April 30, 2001.  The increase in accrued
expenses  was  attributable  to accrued salaries of management employees who had
agreed  to  defer  their  salaries  because  of  cash shortages.  The management
employees  who have not received payment at October 31, 2001 were the CEO and VP
of  Business  Development.  The  total accrued salaries at October 31, 2001 were
$121,250.  The increase in accrued expenses was also attributable to $160,000 in
accrued  brokerage  fees  related  to  the  sale  of the assets of Perspectives.

Prior  to  the sale of the assets of Perspectives, we borrowed money in order to
fund operations.  We entered into a series of unsecured, interest bearing demand
loans  provided by our CEO.  We also entered into an unsecured, interest bearing
demand  loan  provided  by  one  of  our shareholders.  We also entered into two
secured,  interest  bearing,  promissory  notes which were paid in full together
with  interest  by  the  end  of  the  most  recent  quarter.

At  October  31,  2001, the balance outstanding of convertible notes we owed was
$203,500, plus accrued interest of $35,613.  This was substantially reduced from
the  prior  year through a conversion program of debt to equity described in our
first  quarter  10QSB.

Stockholders'  equity  was  $3,525,692  as  of  October31,  2001, as compared to
($150,216)  as  of April 30, 2001.  This increase was largely due to the reverse
acquisition  of  Dynamic Associates, the conversion of the convertible note debt
to  equity  and  the  sale  of  the  assets  held  in  Perspectives.

                                           10
<PAGE>

Results  of  Operations

We  generated  $49,056 and $104,663 in legal support service revenues during the
three and six months ended October 31, 2001.  We generated $125,420 and $183,107
during  the  same  three  and  six  months  of  the  prior  year.  General  and
Administrative  Expenses  were  $277,589  and  $492,764 during the three and six
month  periods  ended October 31, 2001 and $212,992 and $387,622 during the same
periods  in  the  prior  year.  We  incurred  $235,086  and $458,582 in software
research  and  development  costs  during  the three and six month periods ended
October  31, 2001 and $216,984 and $373,347 during the same periods in the prior
year.  During  the  six  months ended October 31, 2001, we also generated income
from  the operations of Perspectives (noted as discontinued business segment) of
$46,308.  As  a  result,  we  showed a net loss of $456,971 or $.08 per share in
this  quarter  as compared to a loss of $345,325 or $.07 per share in the second
quarter  last  year,  and  a  net loss of $825,503 or $.14 per share for the six
months  ended October 31, 2001 and $636,063 or $.12 per share for the six months
ended  October  31,  2000.

We  continue  to make relatively large investments of capital in the development
of our software products, focusing on the completion of the web-based systems we
have  recently  agreed  to  develop  for  certain  Legal  Service Organizations.
Following the completion and implementation of these systems, we expect revenues
to  increase.

Liquidity  and  Capital  Resources

At  October  31,  2001,  we  maintained $2,401,971 in cash and cash equivalents.
During  the  six  months  ended  October 31, 2001, we used $553,235 in operating
activities  and $11,715 in investing activities.  We also provided $2,965,619 in
financing  activities of which $2,759,756 came through the sale of the assets of
Perspectives,  net  of  the  costs  of  disposal.  We  expect  cash  flows  from
operations  to  increase  upon  the completion and implementation of the systems
that  are  currently  under  development.

We  expect  an increase in capital expenditures in order to expand our affiliate
network  of  Legal  Services  Organizations.  This increase will be necessary to
support the infrastructure required to host our services and will be funded from
current  working  capital.

Forward  Looking  Statements

The  information  contained in this section and elsewhere may at times represent
management's  best  estimates  of  our  future  financial  and  technological
performance,  based upon assumptions believed to be reasonable. Management makes
no  representation  or  warranty, however, as to the accuracy or completeness of
any  of  these  assumptions,  and  nothing  contained in this document should be
relied  upon  as  a  promise  or  representation as to any future performance or
events.  Our  ability to accomplish these objectives, and whether or not it will
be  financially  successful  is  dependent  upon numerous factors, each of which
could have a material effect on the results obtained.  Some of these factors are
within  the  discretion  and  control  of  management  and  others  are  beyond
management's  control.  Management considers the assumptions and hypothesis used
in  preparing any forward looking assessments of profitability contained in this
document  to  be  reasonable;  however,  we  cannot  assure  investors  that any
projections  or  assessments  contained  in  this document, or otherwise made by
management,  will  be  realized  or  achieved  at  any  level.

                                           11

<PAGE>
                           PART II - OTHER INFORMATION

ITEM  1.          LEGAL  PROCEEDINGS

None

ITEM  2.     CHANGES  IN  SECURITIES  AND  USE  OF  PROCEEDS

None

ITEM  3.          DEFAULT  UPON  SENIOR  SECURITIES

We  are  currently in default under an existing unsecured note obligation in the
amount  of  $203,500.  Management  believes  that  the note holder filed a civil
action based on this debt sometime during the last fiscal year, but we have not,
as  yet,  been  served.  Negotiations  with  the note holder ceased in May after
management  believed it had reached an agreement in settlement. At this time and
over  the  past  several months, management has been unable to make contact with
the  note  holder's  legal  counsel,  despite  several  attempts.

ITEM  4.          SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS

None

ITEM  5.     OTHER  INFORMATION

Changes  In  Registrant's  Certifying  Accountant

Piercy,  Bowler,  Taylor  &  Kern,  Certified  Public  Accountants  and Business
Advisors,  Las  Vegas,  Nevada  have  been  retained  to  audit  our  financial
statements.  The change of auditor was approved by majority consent of the board
of directors.  Piercy, et. al. audited the financial statements for Tele-Lawyer,
Inc.,  the  Company's  subsidiary.  The  accountant's  report  on  the financial
statements for Legal Access Technologies, Inc. for the past years ended December
31,  2000  and 1999 does not contain an adverse opinion or disclaimer of opinion
and  was  not qualified or modified as to uncertainty, audit scope or accounting
principles  with  the  exception  of  a  standard "going concern" qualification.

The  Registrant  has  contacted its previous auditor, Smith & Company, Certified
Public  Accountants,  and  there are no disagreements between the Registrant and
Smith  &  Company, whether resolved or not resolved, on any matter of accounting
principles  or  practices,  financial  statement  disclosures
or  auditing scope or procedure, which would cause them to make reference to the
subject  matter  of  a disagreement in connection with their reports for the two
most  recent  fiscal  years  and  the subsequent interim periods preceding their
dismissal.  Furthermore,  the  former  accountant's  reports  for  the financial
statements  for  either of the past two years did not contain an adverse opinion
or  a  disclaimer of opinion, nor was it qualified or modified as to uncertainty
(except  with  respect  to  the  Registrant's  ability  to  continue  as a going
concern),  audit  scope  or  accounting
principles.

The  registrant  has  provided  Smith  &  Company  with a copy of the disclosure
provided  under  this  caption of this Report, and has advised it to provide the
Registrant  with a letter addressed to the

                                           12
<PAGE>

Securities and Exchange Commission as to whether it agrees or disagrees with the
disclosure  made  herein.  A  copy  of  its  response  is  attached  hereto  and
incorporated  herein  by  this  reference.

ITEM  6.     EXHIBITS  AND  REPORTS  ON  FORM  8-K.

     (a)     Exhibits

Exhibit  1     Letter  from  Smith  and  Company,  Certified  Public Accountants

     (b)     Reports  on  Form  8-K

None

                                           13

<PAGE>
                                   SIGNATURES

Pursuant  to  the  requirements  of the Securities and Exchange Act of 1934, the
Registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  thereunto  duly  authorized.


                                   LEGAL  ACCESS  TECHNOLOGIES,  INC.

                                   /S/ Michael A. CANE
Date:  December  12,  2001         ---------------------------------
                                   MICHAEL  A.  CANE
                                   President, Secretary & Director




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