Following the launch of its second piece of Windows hardware, Microsoft (MSFT) CFO Peter Klein suggested that the company may be working toward releasing a third tablet that addresses the emerging market for smaller slates. During a presentation at the Goldman Sachs Technology & Internet Conference on Wednesday, Klein said that Microsoft is prepared to attack the tablet market on all fronts, be it with a larger device or a smaller one — or both.

“We’re set up for that,” Klein said when addressing the possibility of launching new tablets with different display sizes. “The notion of flexibility and scalability of the operating system is intrinsic to our strategy.”

AllThingsD notes that Microsoft is adopting a strategy that provides deep ties between devices of all sizes thanks to the shared kernel in its Windows Phone 8, Windows RT and Windows 8 operating systems.

“We can have the same core code base driving form factors from four inches all the way up to 27-inch ones and everything in between,” Klein said during his presentation. “So I think we are well set up to respond to demand as we see it. We can deliver a versatile set of experiences across form factors, whether they’re 4-inch, 5-inch, 7-inch, 10-inch or 13-inch.”