There are 2 manufacturers.
Gateway 3ds from www.gateway-3ds.com is the most powerful and innvative 3ds flashcart in the market. Besides run ALL 3DS Roms on3DS/3DS XL console, it is always updating their technology on card, with the original Emunand function and support downgrade 3DS Firmware feature at the same time.
SKY3DS is the a New 3DS game flashcart. This card is made by the sky3ds.com. We are the official reseller of SKY3DS card. SKY3DS can now play 3DS games on any 3DS console.The SKY3DS has the best quality and compatibility. Works on all the Nintendo 3DS consoles which based on 3DS system.Include the New 3DS (XL,LL),2DS,3DS (XL,LL) all firmwares. It's also the only one origianl 3DS game flashcart which support all the 3DS firmwares. If you want to buy a flashcart without any compatibility problems, the SKY3DS is the best and only choice currently.