Just a few days ago, information leaked about AT&T’s upcoming 4G LTE tablet known as the Pantech Element. One of the more interesting aspects of the Element tablet is the fact that it boasts waterproof capability. Essentially, it can handle a few splashes to the screen, but I would not suggest submerging the tablet underwater deeper than a meter. In any event, it looks like AT&T is now accepting pre-orders for the unannounced Pantech Element tablet. Engadget reports signs of the tablet at CES 2012, and I’m sure Pantech or AT&T will officially announce the tablet later in the tradeshow. As of now, it is expected to begin shipping on January 22 for $299 on a two year contract. If you would rather purchase the tablet off contract, then you can do so for $450. For an 8 inch tablet boasting Honeycomb and a 1.5GHz dual-core processor, a price tag of $299 is pretty enticing.