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EXHIBIT 23.2
January 10, 2001
Arthur Andersen LLP
225 Franklin Street
Boston, MA 02110
Ladies and Gentlemen:
With respect to the consent to the incorporation by reference of your opinion on
the consolidated financial statements of Pegasystems Inc. for the year ended
December 31, 1999, in a Registration Statement on Form S-8 that Pegasystems Inc.
expects to file on or about January 10, 2001, with the Securities and Exchange
Commission under the Securities Act of 1933, we advise you as follows:
We have reviewed the unaudited interim financial information of
Pegasystems Inc. as of and for the nine-month period ended September
30, 2000. Our review was conducted in accordance with standards
established by the American Institute of Certified Public Accountants.
We further advise you that we have obtained knowledge of the accounting
and financial reporting practices of Pegasystems Inc. and its system of
internal accounting control as contemplated by Statement on Auditing
Standards No. 71. As a result of performing our review, nothing came to
our attention that, in our opinion, would have a material effect on, or
require disclosure in, the financial statements of Pegasystems Inc.
covered by your opinion. However, we have not audited the financial
statements of Pegasystems Inc. as of any date or for any period.
If anything comes to our attention before the effective date of the Registration
Statement that, in our judgment, could have a material effect on the
consolidated financial statements of Pegasystems Inc. audited by you, we will
notify you promptly.
Yours truly,
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
