Because you don't have a great deal of detail here I'm going to make a few assumptions:
- Your 'Pocket PC' is in fact a mobile phone with Windows Mobile operating system.
- There is an internal modem provided.
If so, the modem will be presented as a COM port in your device. You then just need to use the Serial2.dll to connect and comunicate to the modem. Use Erel's SerialTerminal sample program to send "AT" and the modem will respond "OK".
"AT+CLAC" - List all supported AT commands
See what your model will support. You need to make sure you set the correct serial parameters before you get a response to AT. Some manufacturers provide no SMS support at all through the AT modem interface and you need to use OBEX commands instead.
You'll need some Technical Reference documentation to see what is supported by your device.