AboCom WU5207

There is Flash (4MB / 32Mb, Macronix 29LV3200BTI-70G) and memory (appears to be the 16MB Winbond W9812G6IH-6) onboard.

"M01-U5207-D10" is silkscreened on the board in the FCC photos.

Panasonic ET-UW100 (FCC ID: MQ4ETUW100)