EX-99.25.COVER MEMO 2 file1.txt 06-33 November 3, 2006 Please be advised that as of the close of trading on Friday, November 3, 2006, the units of Handheld Entertainment, Inc. (HDE/U) cusip 410247 30 8 will cease to trade. Handheld Entertainment warrants (HDE&W) cusip 410247 11 8 will commence trading as of the open of trading on Monday, N ovember 6, 2006. Handheld Entertainment common stock (HDE) cusip 410247 20 9 will remain valid. ________________________________________________________________ 06-26 August 16, 2006 Notice of Admission to Dealings New Primary Issue Handheld Entertainment, Inc. - Units Securities to be Listed: 1,200,000 Units Please be advised that the units of Handheld Entertainment (HDE/U) cusip number 410247 30 8 will commence trading at the open, August 16, 2006. _________________________________________________________________ 06-23 August 15, 2006 Notice of Admission to Dealings New Primary Issue Handheld Entertainment, Inc. Securities to be Listed: 16,110,337 Shares of Common Stock Admission to Dealings Date: August 15, 2006 Symbol and Cusip Number: HDE 410247 20 9 Specialist Firm: Commonwealth Financial Business: Handheld Entertainment designs, develops and markets Portable Media Players (PMP) and delivers digital content through their website, www.zvue.com. The company is focused on two multi-billion dollar markets - portable digital media devices, and distributed digital content. Their strategy is to capitalize on the synergy between portable digital entertainment products and related digital content. Handheld offers consumers easy to use mobile devices, as well as access to a library of audio and video digital content. Their ZVUE devices have been designed to be compatible with virtually all formats of content. Company Contact Name and Title: Jeff Oscodar Address: Handheld Entertainment, Inc. 539 Bryant Street, Suite 403 San Francisco, CA 94107 Telephone: (415) 495-6470 Transfer Agent and Registrar: American Stock & Trust Company Anthony K. Stankiewicz, Esq. Corporate Secretary's Office