July 12, 2012
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Kathleen Collins, Accounting Branch Chief
Laura Veator, Staff Accountant
Re: | Nuance Communications, Inc. |
Form 10-K for the Fiscal Year Ended September 30, 2011
Filed November 29, 2011
File No. 000-27038
Ladies and Gentlemen:
Nuance Communications, Inc. (the Company) respectfully advises the staff (the Staff) of the Securities and Exchange Commission that the Company is in receipt of the Staffs letter dated June 20, 2012 containing comments regarding the above-referenced filing. The Company respectfully advises the Staff that the Company expects to respond to the Staffs letter by no later than July 19, 2012.
Please do not hesitate to call me at (781) 565-5000 if you have any questions or require additional information. I thank you in advance for your consideration.
Very truly yours, |
NUANCE COMMUNICATIONS, INC. |
/s/ Todd DuChene |