CORRESP 11 filename11.htm CORRESP

Paul, Weiss, Rifkind, Wharton & Garrison LLP

1285 Avenue of the Americas

New York, New York 10019-6064

October 15, 2019

Via EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Cerence Inc.

Registration Statement on Form S-1

Ladies and Gentlemen:

On behalf of our client, Cerence Inc. (the “Company”), we are transmitting for filing with the Securities and Exchange Commission in electronic form the Registration Statement on Form S-1 (the “Registration Statement”) of the Company relating to the registration under the Securities Act of 1933, as amended, of up to 650,736 shares of the Company’s common stock, par value $0.01 per share, that may be offered from time to time by certain stockholders of the Company.

The filing fee in respect of the Registration Statement has been paid.

Should you have any questions regarding the Registration Statement, please feel free to contact David Sobel at (212) 373-3226 or dsobel@paulweiss.com or the undersigned at (212) 373-3025 or jkennedy@paulweiss.com.

Very truly yours,

/s/ John C. Kennedy

John C. Kennedy

 

cc:

Leanne Fitzgerald, General Counsel

leanne.fitzgerald@cerence.com

Cerence Inc.