Thanks to one of our sources, we have information on what will be one of AT&T’s many announcements ahead of CES this year — a year that’s sure to be packed with 4G LTE devices. The Pantech Element is currently slated to hit AT&T on January 8th for $299.99 with a two-year agreement, or $449.99 off contract. It features an 8-inch display, a 1.5 GHz dual-core processor, Android 3.2 Honeycomb, 16GB of internal storage, advanced “Piezo Motor” haptic feedback, a 5-megapixel rear camera with 1080p HD video capture support and a 2-megapixel front-facing camera for 720p video calling, and the entire package is “waterproof for real life” according to AT&T’s documentation. The actual waterproof rating is IP57, which basically means the tablet is splash resistant as long as all ports are closed. AT&T is being particularly clear during internal training in conveying that the tablet is not actually waterproof and it cannot be submerged. Let’s recap: Pantech, Android 3.2 Honeycomb, waterproof but not waterproof, 4G LTE, 8-inch display… $299.99. Any takers?