AMENDMENT NO. 26 TO THE POSTSCRIPT SOFTWARE DEVELOPMENT LICENSE AND SUBLICENSE AGREEMENT

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                                                                   EXHIBIT 10.97

                                AMENDMENT NO. 26

                                     TO THE

                     POSTSCRIPT SOFTWARE DEVELOPMENT LICENSE

                             AND SUBLICENSE AGREEMENT

                                     BETWEEN

                           ADOBE SYSTEMS INCORPORATED

                                       AND

                          PEERLESS SYSTEMS CORPORATION

                         Effective as of October 13, 2005

      This Amendment No. 26 (the "Amendment") to the PostScript Software

Development License and Sublicense Agreement dated July 23, 1999, as previously

amended (the "Agreement"), is between Adobe Systems Incorporated, a Delaware

corporation having a place of business at 345 Park Avenue, San Jose, CA 95110

("Adobe") and Peerless Systems Corporation, a Delaware corporation having a

place of business at 2381 Rosecrans Avenue, El Segundo, California 90245

("Peerless").

The parties agree as follows:

1.     The following new Paragraph 3.1.1 is hereby added to the Agreement:

      "3.1.1 JPEG2000. Notwithstanding anything to the contrary in this

      Agreement, including without limitation, any materials release forms, any

      notices on Adobe's file download servers, or appendices and ad