CORRESP

0001193125-12-154574.txt : 20120912 0001193125-12-154574.hdr.sgml : 20120912 20120409110527 ACCESSION NUMBER: 0001193125-12-154574 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120409 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuance Communications, Inc. CENTRAL INDEX KEY: 0001002517 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 943156479 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 WAYSIDE ROAD CITY: BURLINGTON STATE: MA ZIP: 01803 BUSINESS PHONE: 781-565-5000 MAIL ADDRESS: STREET 1: 1 WAYSIDE ROAD CITY: BURLINGTON STATE: MA ZIP: 01803 FORMER COMPANY: FORMER CONFORMED NAME: SCANSOFT INC DATE OF NAME CHANGE: 19990312 FORMER COMPANY: FORMER CONFORMED NAME: VISIONEER INC DATE OF NAME CHANGE: 19951020 CORRESP 1 filename1.htm CORRESP

LOGO

April 9, 2012

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kathleen Collins

Accounting Branch Chief

Re:

Comment Letter dated March 13, 2012 on the Nuance Communications, Inc.

Form 10-K for the Fiscal Year Ended September 30, 2011 filed on November

29, 2011 and Form 8-K/A filed on December 16, 2011

Dear Ms. Collins:

We respectfully request an extension of time to respond to your comments dated March 13, 2012 relating to the above referenced Form 10-K and Form 8-K/A (File No. 0-27038), filed with the Securities and Exchange Commission on November 25, 2009 (the “Comment Letter”). We are requesting this extension to allow us additional time to formulate thorough responses to the Comment Letter. We intend to provide our responses to the Comment Letter on or about April 13, 2012.

If you have any questions relating to the foregoing, please do not hesitate to contact me at 781-565-5277.

Sincerely,

/s/ Garrison R. Smith

Garrison R. Smith

Associate General Counsel

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