WASHINGTON, Dec 18 (Reuters) - The U.S. Federal Aviation

Administration said Wednesday it had completed a safety review

of Southwest Airlines ( LUV ) it opened in July after a series

of incidents including some that raised serious concerns.

The FAA said it had completed the review and that it "did

not identify any significant safety issues."

Southwest ( LUV ) said it appreciated the opportunity to engage with

the FAA "as part of our mutual dedication to safety."

The FAA opened the review after a Southwest ( LUV ) flight in July

flew at a very low altitude over Tampa Bay, Florida, one of a

series of flights that had raised questions.