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SEC Company Response from Altair Engineering Inc. (ALTR) (CIK 0001701732) — Apr 9, 2020

Altair Engineering Inc. (ALTR) (CIK 0001701732)
Date: April 9, 2020 · CIK: 0001701732 · Accession: 0001193125-20-102605

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File numbers found in text: 001-38263

Referenced dates: March 26, 2020

Date
April 8, 2020
Author
Howard Morof
Form
CORRESP
Company
Altair Engineering Inc. (ALTR) (CIK 0001701732)

Letter

Division of Corporation Finance Attention: Frank Knapp Form 10-K for the Fiscal Year Ended December 31, 2019 Filed March 2, 2020 File No. 001-38263

Re: Altair Engineering Inc.

Dear Ladies and Gentlemen:

This letter is submitted by Altair Engineering Inc. (the “Company”) in connection with the Staff’s comment letter dated March 26, 2020. On April 7, 2020, representatives of the Company spoke with the Staff and requested an extension of the date on which a response would be required. We appreciate the Staff’s agreeing that the Company’s response will not be due until April 23, 2020, two weeks after the initial due date.

Thank you for your cooperation.

Very truly yours
ALTAIR ENGINEERING INC.

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 April 8, 2020

 Division
of Corporation Finance

 U.S. Securities and Exchange Commission

100 F Street, N.E.

 Washington, D.C. 20549

Attention:
 Frank Knapp

 Christine Dietz

Re:
 Altair Engineering Inc.

 Form 10-K for the Fiscal Year Ended December 31, 2019

 Filed March 2, 2020

 File No. 001-38263

Dear Ladies and Gentlemen:

 This letter is submitted by Altair
Engineering Inc. (the “Company”) in connection with the Staff’s comment letter dated March 26, 2020. On April 7, 2020, representatives of the Company spoke with the Staff and requested an extension of the date on which a
response would be required. We appreciate the Staff’s agreeing that the Company’s response will not be due until April 23, 2020, two weeks after the initial due date.

Thank you for your cooperation.

 Very truly yours

ALTAIR ENGINEERING INC.

By:

/s/ Howard Morof

Name:

Howard Morof

Title:

Chief Financial Officer

cc:
 Brian Gayle

 Peter H. Ehrenberg