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EXHIBIT 15
October 11, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: ANSYS, Inc. and Subsidiaries
1. Form S-8 (Registration No. 333-8613) 1996 Stock Option
and Grant Plan Employee Stock Purchase Plan
Commissioners:
We are aware that our report dated October 11, 2000 on our review
of interim financial information of ANSYS, Inc. and Subsidiaries
(the "Company") as of and for the period ended September 30, 2000
and included in the Company's quarterly report on Form 10-Q for
the quarter then ended is incorporated by reference in the
registration statement referred to above.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
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