There are no shortage of Palm OS death notices but I wouldn’t count Palm out just yet. Rumors are bouncing around that Palm is working on a secret device that may be unveiled at the upcoming D: All Things Digital conference thrown by Walt Mossberg. Both Brighthand and I4U are reporting that Palm will indeed debut this new project at the conference and it’s got some tongues wagging, as rumors like this do. Not much is known about the device that some are calling the Hawk other than it’s a new category of device, not a handheld nor smartphone. The UMPC market makes a good fit for Palm as I see it since they have the technical know-how to design and produce such a device. Heck, it’s not like they have anything else to do. The D conference will unfold May 29 – 31 in California so we’ll keep an eye out for any word from Palm. What do you think, would you buy a Palm UMPC?