May 16, 2013
Ms. Kathleen Collins
Accounting Branch Chief
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
RE: | Nuance Communications, Inc. |
Form 10-K for the Fiscal Year Ended September 30, 2012
Filed November 29, 2012
File No. 000-27038
Dear Ms. Collins:
This letter is being submitted in reference to the Securities and Exchange Commission’s letter to Thomas Beaudoin, Chief Financial Officer of Nuance Communications, Inc. (“Nuance”), dated April 17, 2013 (the “Comment Letter”).
Nuance is working expeditiously to respond to the Comment Letter, however, Nuance respectfully requests an extension of time to respond to the comments contained in that letter. Nuance currently anticipates submitting a response to the Comment Letter on or before May 21, 2013.
Please do not hesitate to contact me at (408) 992-6153 with any concerns you may have regarding the timetable described above.
Thank you for your consideration.
Sincerely,
/s/ Todd M. DuChene
Todd M. DuChene
Executive Vice President, General Counsel
And Secretary
cc: | Thomas L. Beaudoin, Nuance Communications, Inc. |
Daniel D. Tempesta, Nuance Communications, Inc.
Robert D. Sanchez, Wilson Sonsini Goodrich & Rosati, Professional Corporation
Daniel S. Peale, Wilson Sonsini Goodrich & Rosati, Professional Corporation