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December 14, 2010 | LONDON MOSCOW MUNICH PARIS SÃO PAULO SHANGHAI | |||
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 | SINGAPORE SYDNEY TOKYO TORONTO VIENNA |
Re: | Novell, Inc. |
Ladies and Gentlemen:
On behalf of Novell, Inc., a Delaware corporation (the “Company”), please find transmitted herewith a Preliminary Proxy Statement on Schedule 14A of the Company for its special meeting of stockholders. On behalf of the Company, please be advised that the Company expects to file its Definitive Proxy Statement on Schedule 14A for its special meeting of stockholders on or before December 28, 2010.
If you have any questions or require any further information with respect to the Preliminary Proxy Statement, or any other matter relating to the Company, please call the undersigned at (617) 573-4815.
Very truly yours, |
/s/ Margaret A. Brown |
Margaret A. Brown |