-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HW2bQjhAFQ1AbMxifIUCuA0t84sQ6CHxQRyl+i2aV5rzgT85FjO/bwK+EmGzHJm9 2YJ/d96KH8lKTreEJHb2Sg== 0000950123-09-012273.txt : 20090914 0000950123-09-012273.hdr.sgml : 20090914 20090608172154 ACCESSION NUMBER: 0000950123-09-012273 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090608 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: 1231 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
             
 
  NUANCE COMMUNICATIONS, INC.   ONE WAYSIDE ROAD
BURLINGTON, MA 01803 		  781 565 5000
NUANCE.COM
(NUANCE LOGO)
June 8, 2009
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:   Request for Extension of Response Time to Ms. Collins’ May 22, 2009 Comment Letter on the Nuance Communications, Inc. Form 10-K for the Fiscal Year Ended September 30, 2008, Form 10-Q for the fiscal Quarter Ended March 31, 2009 and Forms 8-K filed February 9, 2009 and May 11, 2009
Dear Ms. Collins:
As discussed with Michael Johnson, we respectfully request an extension of time to respond to your comments dated May 22, 2009 relating to the above referenced Form 10-K, Form 10-Q and Forms 8-K (File No. 000-27038), filed with the Securities and Exchange Commission on December 1, 2008, May 11, 2009, February 9, 2009 and May 11, 2009, respectively, (the “Comment Letter”). We are requesting this extension to allow us additional time to formulate thorough responses to the Comment Letter. As indicated to you, we intend to provide our responses to the Comment Letter on or before June 22, 2009.
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
cc:   Paul Ricci
Jo-Anne Sinclair
Thomas Beaudoin

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