Novell Inc., the second-largest seller of Linux software in the United States, said the U.S. Securities and Exchange Commission completed a review of its annual and quarterly reports and no restatements are needed.

Novell, which has a Utah facility with about 1,200 employees, had postponed its fourth-quarter and fiscal-year 2007 reports because of the SEC review, according to a statement Wednesday. The company said it will report results today.

The SEC had sent a comment letter to Novell in August concerning its earnings report for the year ended Oct. 31, 2006, and the quarter ended April 30, 2007.