Handspring -- the handheld computer company founded by the people who started Palm -- is raising almost $60 million, Most will come from a stock issue, but Qualcomm, a US-based wireless communications company, is investing almost $10 million. Handspring is fairly vague about what it is going to do with the money, However, early next year it will be selling the Treo, a neat little phone that uses the Palm operating system.Handspring is certainly making life tough for Palm, which yesterday reported a quarterly loss of $54 million on sales that plunged 44% from $522 million to $290 million.Read that story here.