Attached files

file filename
10-K - FORM 10-K - PEERLESS SYSTEMS CORPpeerless_10k-013112.htm
EX-32 - EXHIBIT 32 - PEERLESS SYSTEMS CORPex32.htm
EX-23.1 - EXHIBIT 23.1 - PEERLESS SYSTEMS CORPex23-1.htm
EX-31.1 - EXHIBIT 31.1 - PEERLESS SYSTEMS CORPex31-1.htm
EX-31.2 - EXHIBIT 31.2 - PEERLESS SYSTEMS CORPex31-2.htm
EXCEL - IDEA: XBRL DOCUMENT - PEERLESS SYSTEMS CORPFinancial_Report.xls
EXHIBIT 21

Registrant’s Wholly-Owned Subsidiaries:

Locksmith Capital Advisors Inc.
Peerless Asset Management Inc.
V Investment Partners III LLC