TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 13, 2023 Nicole Anasenes Chief Financial Officer ANSYS Inc. 2600 ANSYS Drive Canonsburg, PA 15317 Re: ANSYS Inc. Form 10-K for the Year Ended December 31, 2021 Filed February 23, 2022 File No. 000-20853 Dear Nicole Anasenes: We have completed our review of your filing. 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, Division of Corporation Finance Office of Technology cc: Brad Brasser, Esq.