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                                                                   EXHIBIT 10.76

                                AMENDMENT NO. 15
                                     TO THE
                     POSTSCRIPT SOFTWARE DEVELOPMENT LICENSE
                            AND SUBLICENSE AGREEMENT
                                     BETWEEN
                           ADOBE SYSTEMS INCORPORATED
                                       AND
                          PEERLESS SYSTEMS CORPORATION

                         EFFECTIVE DATE: JANUARY 6, 2004

         This Amendment No. 15 to the PostScript Software Development License
and Sublicense Agreement dated July 23, 1999, as previously amended (the
"Agreement"), between Adobe Systems Incorporated ("Adobe") and Peerless Systems
Corporation ("Peerless"), is made by and between Adobe and Peerless.

         WHEREAS, the purpose of this Amendment No. 15 to the Agreement is to
allow Peerless to sublicense to an OEM Customer located in or doing business in
Taiwan the right to reproduce the Adobe Information at a Reproduction Site
located in Taiwan.

         NOW, THEREFORE, Peerless and Adobe agree to amend the Agreement as
follows:

         Unless otherwise defined herein, all terms used in this Amendment No.
15 shall retain the same meanings as defined in the Agreement and such
definitions are incorporated herein by reference.

1.       A new paragraph is added to the end of Paragraph 2.2.11 ("Sublicensing
of Reproduction Rights to a PRC-based OEM Customer") to read as follows:

         "The provisions in this Paragraph 2.2.11 ("Sublicensing of Reproduction
         Rights to a PRC-based OEM Customer") shall also apply with respect to
         Peerless sublicensing to a Taiwan-based OEM Customer the right to
         reproduce the Adobe Information at a Reproduction Site located in
         Taiwan. The requirements in Paragraphs 1 and 4 in EXHIBIT Q
         ("Additional Terms and Conditions for Reproduction of Adobe Information
         by PRC-based OEM Customer") of the Agreement shall also apply to the
         reproduction of the Adobe Information by a Taiwan-based Peerless OEM
         Customer at a Reproduction Site located in Taiwan and any reference to
         the "PRC" in Paragraph 2.2.11 of the Agreement and in Paragraphs 1 and
         4 in EXHIBIT Q, of the Agreement shall mean both the "PRC" and
         "Taiwan". There is no approval required for technology transfer or for
         a license contract in Taiwan so Paragraphs 2 and 3 of EXHIBIT Q of the
         Agreement shall not apply to such reproduction occurring at a
         Reproduction Site in Taiwan."

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2.       All other terms and conditions set forth in the Agreement shall remain
in full force and effect. The term "Agreement" as used in the Agreement and
other instruments and agreements executed thereunder shall for all purposes
refer to the Agreement as amended by this Amendment No. 15.

         IN WITNESS WHEREOF, each of Adobe and Peerless has executed this
Amendment No. 15 to the PostScript Software Development License and Sublicense
Agreement by its duly authorized officer.

Adobe:                                      Peerless:

ADOBE SYSTEM INCORPORATED                   PEERLESS SYSTEMS CORPORATION

By: /s/ JIM STEPHENS                        By: /s/ WILLIAM NEIL
   -----------------                           -----------------

Print                                       Print
Name: Jim Stephens                          Name: William R. Neil

Title: SVP Worldwide Sales and Field        Title: Vice President Finance & CFO
Operations

Date: 1/3/04                                Date: January 6, 2004

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