TEXT-EXTRACT 2 filename2.txt October 16, 2018 Maria T. Shields Chief Financial Officer ANSYS Inc. 2600 ANSYS Drive Canonsburg, PA 15317 Re: ANSYS Inc. Form 10-K for the Fiscal Year Ended December 31, 2017 Filed February 22, 2018 Form 10-Q for the Quarterly Period Ended March 31, 2018 Filed May 3, 2018 File No. 000-20853 Dear Ms. Shields: We have completed our review of your filings. 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 Sincerely, /s/ Kathleen Collins Division of Corporation Finance Office of Information Technologies and Services