Mike Abramsky with RBC Capital Markets said in a note to investors that Apple has made slight upward revisions to its iPad build plan for the fourth quarter of calendar year 2010, reports “AppleInsider” (http://www.appleinsider.com). Apple also reportedly plans to build the same number of iPads in calendar year 2011: 40 million.

Abramsky said that Apple’s increase for the end of 2010 suggests that the company expects strong holiday sales, despite concerns over new Android-based tablets and potential cannibalization from the thin-and-light MacBook Air. He’s forecasting Apple to sell 20 million iPhones next year.