The computer maker moved its corporate headquarters to San Diego less than three years ago. The company is looking at sites in Poway, Carlsbad and Escondido, among others, Gateway officials say.

The move is part of a corporate reorganization Gateway disclosed last month. The firm signed a long-term lease for its San Diego headquarters at rates well below the current market, local real estate brokers say.

Brokers say Gateway would likely have to sublease the offices. The company could also incur substantial relocation costs, they say.

Gateway has about 350 to 400 employees at its 182,000-sf executive offices off Towne Centre Court.

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