October 21, 2019
Chief Executive Officer
15 Wayside Road
Burlington, MA 01803
Re: Cerence Inc.
Registration Statement on Form S-1
Filed October 15, 2019
File No. 333-234214
Dear Mr. Dhawan:
This is to advise you that we have not reviewed and will not review your
Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
Please contact Edwin Kim, Staff Attorney, at (202) 551-3297 or Jan Woo,
Chief, at (202) 551-3453 with any questions.
cc: John C. Kennedy, Esq.