The following commentary comes from an independent investor or market observer as part of TheStreet's guest contributor program, which is separate from the company's news coverage. NEW YORK ( Trefis) -- Motorola Mobility ( MMI) announced last week that it has again lowered the entry price for its Xoom tablet and is rolling out a new "family edition" for $379. Motorola hasn't had much of a success in the tablet market and could only sell 690,000 tablets in the first half of the year. We believe that lowering the price of the tablet will not make much difference to Motorola as the competition in the lower end of the tablet market is equally fierce. Amazon ( AMZN) introduced the 7-inch Kindle Fire tablet last month for a throw-away price of $199, while Research in Motion ( RIMM) also slashed its PlayBook tablet price by $200 to $299. It will be almost impossible for non-iPad players to match Amazon's low cost strategy. Click here for a discussion of this point in an earlier article. The tablet business accounts for less than 4% of our $21 price estimate for Motorola Mobility stock. Hence we believe any aggressive price cut strategy from Motorola will not matter. Our price estimate for Motorola Mobility stock is about 45% below market price. Google ( GOOG) announced plans in August to acquire Motorola Mobility for a valuation of $12.5 billion, a whopping premium of 60%. Unitl the acquisition is completed, Motorola Mobility will function as an independent company. See our full analysis for Motorola Mobility here. Like our charts? Embed them in your own posts using the Trefis Wordpress Plugin.