0001193125-17-121989.txt : 20170606 0001193125-17-121989.hdr.sgml : 20170606 20170413060503 ACCESSION NUMBER: 0001193125-17-121989 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170413 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
  NUANCE COMMUNICATIONS, INC.    ONE WAYSIDE ROAD    781 565 5000
     BURLINGTON, MA 01803    NUANCE.COM        

 

LOGO

April 13, 2017

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Mail Stop 4561

 

Attention:    Barbara C. Jacobs
   Christine Dietz
   Stephen Krikorian
   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 (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated March 30, 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 review the proposed response with its outside counsel and independent public accounting firm. The Company expects to have the response completed on or about April 28, 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 M. Siegel

Kenneth M. Siegel

EVP & Chief Legal Officer

 

cc:    Paul Ricci, Nuance Communications, Inc.
   Daniel Tempesta, Nuance Communications, Inc.
   Michael C. Labriola, Wilson Sonsini Goodrich & Rosati, Professional Corporation
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