<SUBMISSION>
<ACCESSION-NUMBER>0001354457-10-000335
<TYPE>25-NSE
<CONFIRMING-COPY>
<PUBLIC-DOCUMENT-COUNT>2
<FILING-DATE>20101220
<DATE-OF-FILING-DATE-CHANGE>20101220
<SUBJECT-COMPANY>
<COMPANY-DATA>
<CONFORMED-NAME>PALM HARBOR HOMES INC /FL/
<CIK>0000923473
<ASSIGNED-SIC>2452
<IRS-NUMBER>591036634
<STATE-OF-INCORPORATION>FL
<FISCAL-YEAR-END>0331
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>25-NSE
<ACT>34
<FILE-NUMBER>000-24268
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>15303 DALLAS PKWY
<STREET2>STE 800
<CITY>DALLAS
<STATE>TX
<ZIP>75248
<PHONE>9729912922
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>15303 DALLAS PARKWAY
<STREET2>STE 800
<CITY>DALLAS
<STATE>TX
<ZIP>75248
</MAIL-ADDRESS>
</SUBJECT-COMPANY>
<FILED-BY>
<COMPANY-DATA>
<CONFORMED-NAME>NASDAQ Stock Market LLC
<CIK>0001354457
<IRS-NUMBER>521165937
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>25-NSE
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>9600 BLACKWELL RD
<CITY>ROCKVILLE
<STATE>MD
<ZIP>20850
<PHONE>301-978-4144
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>9600 BLACKWELL RD
<CITY>ROCKVILLE
<STATE>MD
<ZIP>20850
</MAIL-ADDRESS>
</FILED-BY>
<DOCUMENT>
<TYPE>25-NSE
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0001354457</cik>
        <entityName>NASDAQ Stock Market LLC</entityName>
    </exchange>

    <issuer>
        <cik>0000923473</cik>
        <entityName>PALM HARBOR HOMES INC /FL/</entityName>
        <fileNumber>000-24268</fileNumber>
        <address>
            <street1>15303 Dallas Parkway, Suite 800</street1>
            <street2></street2>
            <city>Addison</city>
            <stateOrCountryCode>TX</stateOrCountryCode>
            <stateOrCountry>TEXAS</stateOrCountry>
            <zipCode>75001</zipCode>
        </address>
        <telephoneNumber>972-991-2422</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Common Stock</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(b)</ruleProvision>

    <signatureData>
        <signatureName>Amy Horton</signatureName>
        <signatureTitle>Associate General Counsel</signatureTitle>
        <signatureDate>2010-12-20</signatureDate>
    </signatureData>
</notificationOfRemoval>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.25
<SEQUENCE>2
<FILENAME>phhmdelistreason.txt
<TEXT>
Delisting Determination,The Nasdaq Stock Market, LLC,
December 20, 2010, Palm Harbor Homes, Inc. The Nasdaq
Stock Market, Inc. (the Exchange) has determined to remove
from listing the common stock of Palm Harbor Homes, Inc.
(the Company), effective at the opening of the trading session
on December 30, 2010. Based on review of information
provided by the Company, Nasdaq Staff determined that the
Company no longer qualified for listing on the Exchange
pursuant to Listing Rules 5101, 5110(b), and IM-5101-1.
The Company was notified of the Staffs determination on
November 30, 2010. The Company did not appeal the Staff
determination to the Hearings Panel, and the Staff
determination to delist the Company became final on
December 9, 2010.

</TEXT>
</DOCUMENT>
</SUBMISSION>
