ITEM 8.01 Other Events. Nuance Communications, Inc. (the "Company") is filing this Current Report on Form 8-K solely to revise certain financial information and related disclosures included in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2019 originally filed with the U.S. Securities and Exchange Commission (the "SEC") on November 26, 2019 (the "2019 Form 10-K").

On October 1, 2019, the Company completed the complete legal and structural separation of its former Automotive reportable segment into a standalone public company, Cerence Inc. ("Cerence"), and distributed to its stockholders of all of the outstanding shares of Cerence in a tax free spin-off (the "Spin-Off"). The distribution was made in the amount of one share of Cerence common stock for every eight shares of Nuance common stock owned by Nuance's stockholders of record as of 5:00 p.m. Eastern Time on September 17, 2019. For all periods presented in this Form 8-K, the historical results of operations of our former Automotive reportable segment have been included within discontinued operations and its assets and liabilities within held for sale on our consolidated financial statements.

This Form 8-K is being filed solely to recast financial information and to revise certain related disclosures contained in the 2019 Form 10-K to reflect the Spin-Off, and the retrospective changes for all periods presented. The following items of the 2019 Form 10-K are being revised (collectively, the "Revised Sections") as reflected in Exhibit 99.1 to this Current Report on Form 8-K.

• Part II, Item 6. Selected Financial Data;




•      Part II, Item 7. Management's Discussion and Analysis of Financial
       Condition and Results of Operations; and

• Part II, Item 8. Financial Statements and Supplementary Data

The Revised Sections are revised only to reflect the Company's results as if the discontinued operations criteria for our former Automotive reportable segment had been met during the periods being presented. The Revised Sections, including the Management's Discussion and Analysis of Financial Condition and Results of Operations and the Company's consolidated outlook contained therein, do not reflect events occurring after the filing of the 2019 Form 10-K and do not modify or update the disclosures therein in any way for any information, uncertainties, transactions, risks, events or trends occurring, or known to management, including without limitation those related to the impact of the novel coronavirus (COVID-19) pandemic, other than as specifically required to reflect the discontinued operations presentation. Other than the Revised Sections filed with this Current Report on Form 8-K, all other information in the 2019 Form 10-K remains unchanged and has not been otherwise updated for events occurring after the filing of the 2019 Form 10-K, including the COVID-19 pandemic, and continues to speak only as of the original filing date.

More recent information, including risk factors, is contained in the Company's Form 10-Q for the fiscal quarter ended December 31, 2019 and other filings made by the Company with the SEC. These SEC filings contain important information regarding events, developments and updates affecting the Company and its expectations, including those that have occurred since the filing of the 2019 Form 10-K. Accordingly, this Current Report on Form 8-K should be read in conjunction the 2019 First Quarter Form 10-Q and other filings made by the Company with the SEC.

Update Related to COVID-19



To date, we have not experienced any significant changes in our business that
would have a significant negative impact on our consolidated statements of
position, operations or cash flows. Management believes any disruption, when and
if experienced, would be temporary, however, there is uncertainty around when
any disruption might occur, the duration and hence the potential impact. As a
result, we are unable to estimate the potential impact on our business as of the
date of this filing.
ITEM 9.01 Financial Statements and Exhibits.
(d) Exhibits
23.1 -   Consent of the Independent Registered Public Accounting Firm
99.1 -   Revised Sections of the Original Filing
          Part II, Item 6. Selected Financial Data
          Part II, Item 7. Management's Discussion and Analysis of Financial
          Condition and Results of Operations
          Part II, Item 8. Financial Statements and Supplementary Data

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