Dell Inc. the worlds largest personal computer manufacturer, said it would request a hearing before the Nasdaq Listings Qualifications Panel, responding to the exchanges threats of delisting.

Round Rock, Tex.-based computer maker received a delisting notice after it delayed filing its Form 10-Q for the quarter ended Aug. 4, 2006. Dell shares will remain listed on the Nasdaq, pending a decision by the panel.

Dell is unable to file its Form 10-Q on schedule because of questions related to an informal investigation by the U.S. Securities and Exchange Commission (SEC) into accounting and financial reporting matters. An independent audit committee appointed by Dell's board of directors is also investigating.

The SEC requests for information were joined by a similar request from the U.S. Attorney for the Southern District of New York, who has subpoenaed documents related to the company's financial reporting from 2002 to the present.

Dell