This report to the United Nations Committee on the Rights of the Child contains observations of the World Organisation Against Torture (OMCT) concerning the application of the Convention on the Rights of the Child by the Republic of Guatemala. The report's introductory summary asserts that although Guatemala has begun to undertake institutional and legislative efforts to fulfill its obligations under the Convention, reality still presents a grim picture for Guatemalan children. The report then presents observations and recommendations in the following areas: (1) definition of a child; (2) the right not to be subjected to torture; (3) children in conflict with the law; (4) children in situations of emergency; and (5) economic exploitation of children. The report's conclusion asserts that Guatemala's new legislation alone is insufficient in tackling the many problems of Guatemalan children, and that the rights of children in conflict with the law and in extreme poverty or hazardous conditions are continuing areas of concern. Cases of ill-treatment and miscarriage of justice against street children are included. The report concludes with a summary of observations and recommendations by the U.N. Committee on the Rights of the Child--Guatemala, in the following areas: positive factors, factors and difficulties impeding the implementation of the Convention, principal subjects of concern, and suggestions and recommendations. (EV)