The Samsung Focus Windows Phone, one of the most popular in the U.S., is wearing the codename SGH-i917 and it came out as a wave-one Windows Phone. The SGH-I927 on the other hand is believed to be the AT&T variant of the Samsung Galaxy S II and even more recently an SGH-i937 is making the rounds over at Bluetooth.
Taking the numbers into consideration it will definitely be an AT&T-bound smartphone. What leads towards the conclusion that this will be a Windows Phone 7 Mango-powered smartphone is the Bluetooth stack featured, which is matching the Bluetooth profile of the Windows Phone 7 Mango stack. Additionally, the device popped up at the Occasional Gamers list among other Windows Phones so it’s safe to assume that it will be a wave-two Mango smartphone.