  We consider finite trees with edges labeled by letters on a finite alphabet
$\varSigma$. Each pair of nodes defines a unique labeled path whose trace is a
word of the free monoid $\varSigma^*$. The set of all such words defines the
language of the tree. In this paper, we investigate the palindromic complexity
of trees and provide hints for an upper bound on the number of distinct
palindromes in the language of a tree.
