Adobe has announced today at the Mobile World Congress trade show in Barcelona, Spain, that it is working on a new version of its Flash Lite Distributable Player, which is designed to bring Adobe Flash 10 functionality to smartphones. The Adobe Flash Lite 3.1 Distributable Player is available now as a beta for 11 Windows Mobile and 11 Nokia S60 (Symbian OS) devices (the list of compatible phones can be found here). According to Adobe, “Flash content reaches over 98% of Internet viewers with over 30M swf files