15 Wayside Road
Burlington, MA 01803
September 4, 2019
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Barbara Jacobs and Edwin Kim
File No. 001-39030
Dear Ms. Jacobs and Mr. Kim:
In accordance with Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, as amended, Cerence Inc. hereby respectfully requests that the effective date of its Registration Statement on Form 10 (File No. 001-39030) (the Registration Statement) be accelerated by the Securities and Exchange Commission to 3:00 p.m., New York City time, on September 6, 2019, or as soon thereafter as practicable.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform John C. Kennedy at (212) 373-3025, with written confirmation sent to the address listed on the cover of the Registration Statement to follow.
|By:||/s/ Leanne Fitzgerald|
|Name: Leanne Fitzgerald|
|Title: Vice President and Secretary|