A new model of Sony VAIO PCG-1J1L and 1K1L handheld PC has been approved by the FCC.
Unfortunately the user manual and pictures of this PC are not disclosed yet, but from what I was able to put together from the label info, picture and test reports that are available, it looks like a good candidate for the UMPC category:

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Sony VAIO PCG 1J1L and 1K1L. Another handheld or UMPC?