Sal1 phosphatase (AT5G63980) is a bifunctional protein that has 3(2) ,5-bisphosphate nucleotidase and inositol polyphosphate 1-phosphatase activities. It is involved in the response to cold, drought, and ABA as well as the degradation of small mRNAs. It has been shown that Sal1 phosphatase regulates light-dependent repression of hypocotyl elongation and flowering time via its 3(2) , 5-bisphosphate nucleotidase activity.