On November 3, 2008, Palm, Inc. (the "Company") filed with the Securities and Exchange Commission (the "SEC") a Registration Statement on Form S-3ASR (the "Registration Statement") (SEC File No. 333-154941) in connection with the sale from time to time by the Company or any selling security holders of the Company of its common stock, preferred stock, debt securities, depositary shares representing preferred stock, warrants to purchase the Company's debt or equity securities or securities of third parties or other rights, or units consisting of one or more warrants, debt securities, shares of preferred stock, shares of common stock or any combination of such securities. The Registration Statement was automatically effective upon filing. The Company was a well-known seasoned issuer as defined in Rule 405 under the Securities Act within 60 days of the date on which the Company filed its most recent Annual Report on Form 10-K. The Company is filing as Exhibit 1.1 a form of Underwriting Agreement, which is hereby incorporated by reference into the Registration Statement. The Company is filing as Exhibit 23.1 the consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm, which is hereby incorporated by reference into the Registration Statement.

On September 17, 2009, the Company issued a press release announcing that it intends to offer, subject to market and other conditions, approximately 16 million shares of its common stock. In connection with this offering, the underwriters will have an option to purchase up to an additional 2.4 million shares of common stock to cover over-allotments, if any.

(d) Exhibits

Exhibits 1.1 and 23.1 are being filed as exhibits to the Registration Statement on Form S-3ASR (SEC File No. 333-154941) and are hereby incorporated by reference therein.

Exhibit    Description
 1.1       Form of Underwriting Agreement

23.1       Consent of Deloitte & Touche LLP, Independent Registered Public
           Accounting Firm