Attached files

file filename
10-K - PEERLESS SYSTEMS CORPv182898_10k.htm
EX-31 - PEERLESS SYSTEMS CORPv182898_ex31.htm
EX-32 - PEERLESS SYSTEMS CORPv182898_ex32.htm
EX-21 - PEERLESS SYSTEMS CORPv182898_ex21.htm
EX-10.46 - PEERLESS SYSTEMS CORPv182898_ex10-46.htm

EXHIBIT 23.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the following Registration Statements:

1)
Registration Statement (Form S-8 No.  333-13773) pertaining to the Non-Plan Option Grants, 1992 Stock Option Plan, 1996 Equity Incentive Plan and 1996 Employee Stock Purchase Plan of Peerless Systems Corporation,

2)
Registration Statement (Form S-8 No.  333-63967) pertaining to the 1996 Equity Incentive Plan of Peerless Systems Corporation,

3)
Registration Statement (Form S-8 No.  333-82323) pertaining to the Auco, Inc.  1994 Stock Option Plant and Non-Qualified Stock Awards and Agreements of Peerless Systems Corporation,

4)
Registration Statement (Form S-8 No.  333-57362) pertaining to the 1996 Employee Stock Purchase Plan of Peerless Systems Corporation,

5)
Registration Statement (Form S-8 No.  333- 73562) pertaining to the 1996 Equity Incentive Plan of Peerless Systems Corporation,

6)
Registration Statement (Form S-8 No.  333-97265) pertaining to the 1996 Employee Stock Purchase Plan of Peerless Systems Corporation,

7)
Registration Statement (Form S-8 No.  333-111000) pertaining to the 1996 Equity Incentive Plan of Peerless Systems Corporation, and

8)
Registration Statement (Form S-8 No.  333-129401) pertaining to the 2005 Incentive Award Plan of Peerless Systems Corporation;

of our report dated May 3, 2010, with respect to the consolidated financial statements and schedule of Peerless Systems Corporation included in this Annual Report (Form l0-K) for the year ended January 31, 2010.

/s/ Ernst & Young LLP
May 3, 2010
Los Angeles, California