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
                                                            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

       Response dated July 11, 2023


   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.
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.


                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:      Kate Basmagian, Esq.