SEC Company Response from NOVELL INC (CIK 0000758004) — Apr 26, 2005
NOVELL INC (CIK 0000758004)
Date: April 26, 2005 · CIK: 0000758004 · Accession: 0001047469-05-011383
AI Filing Summary & Sentiment
File numbers found in text: 333-119281
Letter
Novell, Inc.
Wyman Street
Waltham, MA 02451
April 25, 2005
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention:
Barbara C. Jacobs
Division of Corporation Finance
Re:
Novell, Inc.
(Registration No. 333-119281)
Ladies and Gentlemen:
In connection with Post-Effective Amendment No. 2 to Novell, Inc.’s Registration Statement on Form S-3 (Registration No. 333-119281), Novell, Inc. acknowledges that:
· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for adequacy and accuracy of the disclosure in the filing; and
· the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
NOVELL, INC.
By:
/s/ Jay Reilly
Jay Reilly
Assistant Secretary
Show Raw Text
CORRESP 1 filename1.htm Novell, Inc. 404 Wyman Street Waltham, MA 02451 April 25, 2005 VIA EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Barbara C. Jacobs Division of Corporation Finance Re: Novell, Inc. (Registration No. 333-119281) Ladies and Gentlemen: In connection with Post-Effective Amendment No. 2 to Novell, Inc.’s Registration Statement on Form S-3 (Registration No. 333-119281), Novell, Inc. acknowledges that: · should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for adequacy and accuracy of the disclosure in the filing; and · the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. NOVELL, INC. By: /s/ Jay Reilly Jay Reilly Assistant Secretary