-----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, Vs5i28hGbPFlXhHypmX7R9xN+lEsk7NQBdtktOaKEMLIKZUee0L96HgbqgJocE3x Ejw1ORCqKkhKehCX8hJ6xA== 0001193125-09-053718.txt : 20090803 0001193125-09-053718.hdr.sgml : 20090801 20090313152504 ACCESSION NUMBER: 0001193125-09-053718 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090313 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm Correspondence

March 12, 2009

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn:    Maryse Mills-Apenteng

    Barbara C. Jacobs

 

Re: Palm, Inc.
     Form 10-K for the Fiscal Year Ended May 30, 2008
     Filed July 25, 2008
     File No. 000-29597

Dear Ms. Mills-Apenteng and Ms. Jacobs:

Palm, Inc. (“Palm”, “our” or “we”) is in receipt of your letter dated February 27, 2009 regarding the above referenced Form 10-K, which requested that Palm respond within 10 business days or to tell the Staff when a response will be provided.

This letter serves to notify you that we expect to be able to provide our response to your letter mentioned above no later than Friday, March 27, 2009. The reason for this delay is due to the unavailability of key company personnel responsible for the preparation, review, and approval of our response.

It is our intention to file an accurate and comprehensive response, and we believe this can be accomplished by March 27, 2009.

In the event you have any additional questions, please contact me directly at (408) 617-7000.

 

Sincerely,

 

Palm, Inc.

/s/ DOUGLAS C. JEFFRIES
Douglas C. Jeffries
Senior Vice President and Chief Financial Officer
 -----END PRIVACY-ENHANCED MESSAGE-----