At this point we're not sure why Dell won't just come out and say it's working on a smartphone, but for whatever reason the company's executives keep hinting around it. Case in point: Dell consumer division VP Ron Garriques, who told analysts yesterday that the company would "work with the top three to four" carriers "and see what their needs are." That's only slightly more concrete that what we've been hearing Michael Dell say for a while now, but apparently Ron got a little more specific: reports from the event also say he indicated that plans are being drawn up t