October 21, 2019 Sanjay Dhawan Chief Executive Officer Cerence Inc. 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 registration statement. 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, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: John C. Kennedy, Esq.