-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HkeIn/ToHooqgjcfxzfMvI6ut3fyuL/1iMI+27MisFOisXGJWiJR73YAz9IGnayb
 DdHUJ3KG8ijP23Hu4ysv1A==

<SEC-DOCUMENT>0000000000-10-013261.txt : 20100426
<SEC-HEADER>0000000000-10-013261.hdr.sgml : 20100426
<ACCEPTANCE-DATETIME>20100310101255
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-013261
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100310

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PALM INC
		CENTRAL INDEX KEY:			0001100389
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER TERMINALS [3575]
		IRS NUMBER:				943150688
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0602

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		950 W. MAUDE AVENUE
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94085
		BUSINESS PHONE:		4086177000

	MAIL ADDRESS:	
		STREET 1:		950 W. MAUDE AVENUE
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94085

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PALMONE INC
		DATE OF NAME CHANGE:	20031029

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PALM INC
		DATE OF NAME CHANGE:	19991203
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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