I have two - $27.50 credits ($55 total) to the palm store. See the email below for exact wording that I received from Palm. I don't know if you can use both credit's to purchase one item, or if you have to only use 1 credit per item. I'm looking for $40 for both. I have a 100% ebay feedback rating with about 180 feedbacks.

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This message contains a Promotional Code for a credit in the amount of $27.50 toward a single purchase at the Palm online store. This credit must be used toward a single purchase of Palm products from Palm's online store and is not redeemable for cash or combinable with any other offers.

To use this credit, please go to Buy Palm Phones and Accessories : Palm Store USA

The website will ask you if you have a Promotional Code, where you can enter this code to redeem this credit: ******. This website address and Promotional Code are all you need to redeem the value of this credit.

This Promotional Code is freely transferable, but may only be used once. Please redeem this credit no later than April 30, 2010. After that date this credit will no longer be valid.