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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

AI Filing Summary & Sentiment

File numbers found in text: 333-122572

Date
March 24, 2005
Author
By
Form
CORRESP
Company
PALMSOURCE INC (CIK 0001178056)

Letter

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.

Show Raw Text
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