NUANCE COMMUNICATIONS, INC. | ONE WAYSIDE ROAD BURLINGTON, MA 01803 | 781 565 5000 NUANCE. COM |
February 16, 2017
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop 4561
Attention: | Stephen Krikorian |
Christine Dietz
Barbara C. Jacobs
Ji Shin
Laura Veator
Re: | Nuance Communications, Inc. |
Form 10-K for the Fiscal Year Ended September 30, 2016
Filed November 22, 2016
Form 8-K furnished on November 17, 2016
File No. 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 of the Securities and Exchange Commission (the “Commission”) by letter dated February 2, 2017, relating to the Company’s annual report on Form 10-K for the fiscal year ended September 30, 2016 filed with the Commission on November 22, 2016 and the Company’s current report on Form 8-K furnished to the Commission on November 17, 2016. The Company is in the process of preparing a response and requires additional time to research certain responses internally and review its proposed responses with its outside counsel and independent public accounting firm. The Company expects to have the response completed during the week of February 27, 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 Siegel
Kenneth Siegel
General Counsel
cc: | Paul Ricci,Nuance Communications, Inc. |
Daniel Tempesta,Nuance Communications, Inc.
Robert D. Sanchez,Wilson Sonsini Goodrich & Rosati, Professional Corporation
Michael C. Labriola,Wilson Sonsini Goodrich & Rosati, Professional Corporation