NUANCE COMMUNICATIONS, INC. | ONE WAYSIDE ROAD | 781 565 5000 | ||||
BURLINGTON, MA 01803 | NUANCE.COM |
April 13, 2017
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop 4561
Attention: | Barbara C. Jacobs | |
Christine Dietz | ||
Stephen Krikorian | ||
Ji Shin | ||
Laura Veator | ||
Re: | Nuance Communications, Inc. | |
Form10-K for the Fiscal Year Ended September 30, 2016 | ||
Filed November 22, 2016 | ||
Form8-K furnished on November 17, 2016 | ||
FileNo. 001-36056 |
Ladies and Gentlemen:
On behalf of Nuance Communications, Inc. (the “Company”), this letter is to confirm that the Company has received comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated March 30, 2017, relating to the Company’s annual report on Form10-K for the fiscal year ended September 30, 2016 filed with the Commission on November 22, 2016 and the Company’s current report on Form8-K furnished to the Commission on November 17, 2016. The Company is in the process of preparing a response and requires additional time to review the proposed response with its outside counsel and independent public accounting firm. The Company expects to have the response completed on or about April 28, 2017.
Please direct your questions or comments regarding the Company’s response to the undersigned at(781) 565-5000. Thank you for your assistance.
Sincerely, |
/s/ Kenneth M. Siegel |
Kenneth M. Siegel |
EVP & Chief Legal Officer |
cc: | Paul Ricci,Nuance Communications, Inc. | |
Daniel Tempesta,Nuance Communications, Inc. | ||
Michael C. Labriola,Wilson Sonsini Goodrich & Rosati, Professional Corporation |