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                      June 10, 2024

       Anthony Folger
       Executive Vice President and Chief Financial Officer
       Progress Software Corporation
       15 Wayside Road, Suite 400
       Burlington, Massachusetts 01803

                                                        Re: Progress Software 
Corporation
                                                            Form 10-K for the 
fiscal year ended November 30, 2023
                                                            File No. 000-19417

       Dear Anthony Folger:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                      Sincerely,

                                                                                
                      Division of Corporation Finance
                                                                                
                      Office of Technology
       cc:                                              Jon Venick