EXHIBIT 15
July 18, 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 July 18, 2000 on our review of
interim financial information of ANSYS, Inc. and Subsidiaries (the "Company")
as of and for the period ended June 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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