SEC Comment Letter for Altair Engineering Inc. (ALTR) (CIK 0001701732) — Sep 24, 2024

Altair Engineering Inc. (ALTR) (CIK 0001701732)
Date: Sept. 24, 2024 · CIK: 0001701732 · Accession: 0000000000-24-010833

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File numbers found in text: 001-38263

Date

September 24, 2024

Author

Office of Technology

Form

UPLOAD

Company

Altair Engineering Inc. (ALTR) (CIK 0001701732)

Letter

September 24, 2024 Matthew Brown Chief Financial Officer Altair Engineering Inc. 1820 East Big Beaver Road Troy, MI 48083 Re:Altair Engineering Inc. Form 10-K for the year ended December 31, 2023 File No. 001-38263 Dear Matthew Brown: 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:Brian Gayle

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September 24, 2024
Matthew Brown
Chief Financial Officer
Altair Engineering Inc.
1820 East Big Beaver Road
Troy, MI 48083
Re:Altair Engineering Inc.
Form 10-K for the year ended December 31, 2023
File No. 001-38263
Dear Matthew Brown:
            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:Brian Gayle

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