It might be the holiday season but as we saw from yesterday's leaked CompUSA layoff letter [1], that doesn't necessarily mean that the layoffs are coming to a halt. Here's more evidence: Palm has laid off an undisclosed number of employees as part of their ongoing restructuring effort. The Wall Street Journal reports that the company made "some reassignments and staff reductions" yesterday as part of the bloodletting restructuring being catalyzed by new executive chairman Jon Rubinstein, the former Apple exec known to some as "the Podfather." [2] DailyTechRag has nothing but sympathy for anyone at Palm who might have lost their job yesterday--sure, you might need to break a few eggs to make an omelet but why so close to the holidays, guys?

For more on the staff cuts:
- see this Wall Street Journal article [3] (sub. req.)