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EXHIBIT 99.7
[LETTERHEAD OF CREDIT SUISSE FIRST BOSTON CORPORATION]
Board of Directors
Phone.com, Inc.
800 Chesapeake Drive
Redwood City, California 94063
Members of the Board:
We hereby consent to the inclusion of our opinion letter to the Board of
Directors of Phone.com, Inc. ("Phone.com") as Annex J to the Joint Proxy
Statement/Prospectus of Phone.com and Software.com, Inc. ("Software.com")
relating to the proposed merger transaction involving Phone.com and
Software.com and reference thereto in such Joint Proxy Statement/Prospectus
under the captions "SUMMARY -- Opinions of Financial Advisors" and "THE MERGER
-- Opinion of Phone.com's Financial Advisor." In giving such consent, we do
not admit that we come within the category of persons whose consent is
required under, and we do not admit that we are "experts" for purposes of, the
Securities Act of 1933, as amended, and the rules and regulations promulgated
thereunder.
By: /s/ Credit Suisse First Boston
Corporation
CREDIT SUISSE FIRST BOSTON
CORPORATION
August 30, 2000
Palo Alto, California
