| 1)     |   | Registration Statement (Form S-8      No. 333-13773) pertaining to the Non-Plan Option Grants, 1992 Stock      Option Plan, 1996 Equity Incentive Plan and 1996 Employee Stock Purchase      Plan of Peerless Systems Corporation, |
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| 2)     |   | Registration Statement (Form S-8      No. 333-63967) pertaining to the 1996 Equity Incentive Plan of      Peerless Systems Corporation,                                                                                            |
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| 3)     |   | Registration Statement (Form S-8      No. 333-82323) pertaining to the Auco, Inc. 1994 Stock Option Plant      and Non-Qualified Stock Awards and Agreements of Peerless Systems      Corporation,                                 |
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| 4)     |   | Registration Statement (Form S-8      No. 333-57362) pertaining to the 1996 Employee Stock Purchase Plan of      Peerless Systems Corporation,                                                                                     |
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| 5)     |   | Registration Statement (Form S-8      No. 333- 73562) pertaining to the 1996 Equity Incentive Plan of      Peerless Systems Corporation,                                                                                           |
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| 6)     |   | Registration Statement (Form S-8      No. 333-97265) pertaining to the 1996 Employee Stock Purchase Plan of      Peerless Systems Corporation,                                                                                     |
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| 7)     |   | Registration Statement (Form S-8      No. 333-111000) pertaining to the 1996 Equity Incentive Plan of      Peerless Systems Corporation, and                                                                                       |
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| 8)     |   | Registration Statement (Form S-8      No. 333-129401) pertaining to the 2005 Incentive Award Plan of      Peerless SystemsCorporation;                                                                                             |

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