A prerequisite to a theory of the way agents understand speech acts is a theory of how their beliefs and intentions are revised as a consequence of events. This process of attitude revision is an interesting domain for the application of nonmonotonic reasoning because speech acts have a conventional aspect that is readily represented by defaults, but that interacts with an agent's beliefs and intentions in many complex ways that may override the defaults. Perrault has developed a theory of speech acts, based on Rieter's default logic, that captures the conventional aspect; it does not, however, adequately account for.