CORRESP

CERENCE INC.

15 Wayside Road

Burlington, MA 01803

September 4, 2019

VIA EDGAR AND FEDEX

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:   

Barbara Jacobs and Edwin Kim

Division of Corporate Finance

Office of Information Technologies and Services

Re:   

Cerence Inc.

Registration Statement on Form 10-12B

Filed August 21, 2019

File No. 001-39030

Dear Ms. Jacobs and Mr. Kim:

Cerence Inc., a Delaware corporation formerly known as Cerence LLC (the “Company”), hereby submits in electronic form the accompanying Amendment No. 1 (“Amendment No. 1”) to the Registration Statement on Form 10 for the Company’s common stock (the “Registration Statement”) as filed with the Securities and Exchange Commission (the “Commission”) on August 21, 2019. Amendment No. 1 updates the Registration Statement to include the proposed changes previously provided to the Staff of the Commission (the “Staff”) on August 30, 2019, further changes in response to oral comments received from the Staff as well as certain additional changes.

* * *

If you have any questions concerning the above, please do not hesitate to contact the undersigned at (781) 565-4792 or John C. Kennedy of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3025.

 

Sincerely,

 

/s/ Leanne Fitzgerald

 

Leanne Fitzgerald

Vice President and Secretary

 

            cc:   

Arthur Giterman, Chief Accounting Officer

        Nuance Communications, Inc.

     

John C. Kennedy

Steven J. Williams

David E. Sobel

        Paul, Weiss, Rifkind, Wharton & Garrison LLP