FILE: C:\ProgramData\Microsoft\Windows\Start Menu\Programs\SmarterMail\SmarterTools Website.url

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[InternetShortcut]
URL=http://www.smartertools.com/
IconFile=C:\Program Files (x86)\SmarterTools\SmarterMail\Resources\SmarterTools.ico
IconIndex=0
WorkingDirectory=C:\ProgramData\Microsoft\Windows\Start Menu\Programs\SmarterMail\

--