I've found a solution to the problem Dictation in Mountain Lion
hi
yes I've found a solution to the problem Dictation in Mountain Lion and it work with me now :
you will find in :
and dont forget delete file name : com.apple.assistant.plist
and rustart your computer .
i hope it help alot of people ..
abdulla - dubai - .
iMac, OS X Mountain Lion, solution to the problem Dictation