Its smaller sibling is dubbed the Cruz P38, and is an 8-inch tablet with a resolution of 768 x 1024. As with the Cruz L510, it has a front facing and a rear camera, runs Android 2.2 or 2.3 and has a 4GB build-in memory. Sadly, no information about its processor is available.
The same is true for the last Cruz tablet, called the L37. It's basically a smaller version of the P38, since the only difference between the Cruz L37 and the P38 is the fact that the former has a 7-inch rather than an 8-inch screen.
Quite obviously, there are some unknowns about these tablets and, unsurprisingly, there is no information about their availability and prices, but we bet they are going to be cheap.
source: Android Community