Novell Inc., the second-largest seller of Linux software in the United States, postponed Wednesday's scheduled fourth-quarter earnings release while awaiting the outcome of inquiries from the U.S. Securities and Exchange Commission.

The SEC sent a comment letter to Novell in August concerning its earnings report for the year ended October 2006 and a quarterly report from April 2007, the company said Wednesday in a statement. Since then, the company and the regulator have exchanged further letters, and Novell is waiting for a response.