SEC Company Response from PALMSOURCE INC (CIK 0001178056) — Mar 25, 2005
PALMSOURCE INC (CIK 0001178056)
Date: March 25, 2005 · CIK: 0001178056 · Accession: 0001193125-05-060318
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File numbers found in text: 333-122572
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CORRESP 1 filename1.htm Acceleration Request [Letterhead of PalmSource] March 24, 2005 VIA EDGAR SUBMISSION AND FACSIMILE Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Re: PalmSource, Inc. (the “Company”) Registration Statement on Form S-3 (the “Registration Statement”) File No. 333-122572 Ladies and Gentlemen: In connection with the above captioned Registration Statement, the undersigned respectfully requests that the effectiveness of the Registration Statement be accelerated to 1:00 p.m. EST on March 29, 2005, or as soon thereafter as is practicable. Sincerely yours, PALMSOURCE, INC. By: /s/ Jeanne Seeley Name: Jeanne Seeley Title: Chief Financial Officer