Samsung appears to be developing a new low-end Windows Phone based on model number SM-W350F that recently appeared in certification databases.

The company published specs revealing the device will have a 480×800 resolution WVGA display. Not much else is known about its hardware or software.
But with Internet Explorer 11 specified, the SM-W350F will likely ship with Windows 8.1 out of the box. The modest display resolution points to an entry-level target market.
Samsung currently offers just a few Windows Phone models like the ATIV S Neo. The SM-W350F may expand its smartphone lineup with an affordable Windows option.
Official branding and pricing details remain unconfirmed. Samsung has yet to acknowledge the existence of the SM-W350F.
However, certification documents confirm Samsung intends to widen its smartphone portfolio beyond Android and Tizen. A value-focused Windows Phone could help attract new demographics.
The SM-W350F won’t compete specs-wise with Samsung’s flagship Galaxies or Lumias. But as an inexpensive introduction to Windows mobile, it fills an important gap in Samsung’s global phone strategy.