HP has not yet revealed when its new line of iPAQs will will be released, but there’s good evidence that at least one of them will be on the market in the near future.
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HP’s own web site also lists this device as "Coming soon".
More about the iPAQ 110
This iPAQ is one of a pair of new traditional handhelds that HP will launch this fall. The 110’s slimmer shape and lower price will likely make it more appealing to the general consumer than its sister model, the HP iPAQ 210 Enterprise Handheld.
Despite being just a little over half an inch thick, the 110 will pack a 624 MHz processor, Wi-Fi b/g, and Bluetooth.
It will also have a 3.5-inch, QVGA screen and an SD card slot with support for SDHC.
This model will sell for $300.
Thanks to Tribster for the tip.