March 3, 2017
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop 4561
Attention: | Christine Dietz |
Stephen Krikorian |
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 Companys annual report on Form 10-K for the fiscal year ended September 30, 2016 filed with the Commission on November 22, 2016 and the Companys current report on Form 8-K furnished to the Commission on November 17, 2016. The Company is nearly completed preparing its response and requires additional time to research certain responses and review its proposed responses internally with certain members of the Companys management and with its outside counsel and independent public accounting firm. The Company expects to have the response completed on or before March 10, 2017.
Please direct your questions or comments regarding the Companys response to the undersigned at (781) 565-5000. Thank you for your assistance.
Sincerely,
/s/ Kenneth M. Siegel
Kenneth M. Siegel
Chief Legal Officer
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 |