SEC Company Response from NOVELL INC (CIK 0000758004) — Oct 18, 2005
NOVELL INC (CIK 0000758004)
Date: Oct. 18, 2005 · CIK: 0000758004 · Accession: 0001047469-05-024913
AI Filing Summary & Sentiment
File numbers found in text: 333-119281
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CORRESP
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Novell, Inc.
404 Wyman Street
Waltham, MA 02451
October 18,
2005
VIA EDGAR
Securities
and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention:
Mr. Mark P. Shuman
Division of Corporation Finance
Re:
Novell, Inc.
(Registration No. 333-119281)
Ladies
and Gentlemen:
In
connection with Post-Effective Amendment No. 5 to the Registration Statement on Form S-3 (Registration No. 333-119281) of
Novell, Inc. (the "Company"), the Company 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 the 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