MORE FOLDERS 3.0 - a Newton 2.0 utility which adds the ability to create hierarchical folders on the Newton. You can create an additional level of folders inside any you currently have.  Tapping on a folder button of a filter tab will popup a menu from which you can choose a folder, or tap a folder with sub-folders to popup a sub-menu.  More Folders 3.0 costs US$20. This is a 30 day demo.