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United States securities and exchange commission logo
July 24, 2023
Matthew Brown
Chief Financial Officer
Altair Engineering Inc.
1820 East Big Beaver Road
Troy, MI 48083
Re: Altair Engineering
Inc.
Form 10-Q for the
Fiscal Quarter Ended March 31, 2023
Response dated July
11, 2023
File No. 001-38263
Dear Matthew Brown:
We have reviewed your July 11, 2023 response to our comment
letter and have the
following comment.
Please respond to this comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this comment, we may have
additional comments. Our
reference to a prior comment is to a comment in our July 11, 2023
letter.
Response dated July 11, 2023
General
1. We note your response
to prior comment 1, including your belief that the cybersecurity
incident was not
material. In future filings, please ensure your risk factor on cybersecurity
incidents clearly
states that the cybersecurity incidents that may occur on your systems
could disrupt Altair
materially in the future.
Matthew Brown
FirstName LastNameMatthew Brown
Altair Engineering Inc.
Comapany
July NameAltair Engineering Inc.
24, 2023
July 24,
Page 2 2023 Page 2
FirstName LastName
Please contact Edwin Kim, Staff Attorney, at (202) 551-3297 or Mitchell
Austin, Staff
Attorney, at (202) 551-3574 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Kate Basmagian, Esq.