September 24, 2024

Matthew Brown
Chief Financial Officer
Altair Engineering Inc.
1820 East Big Beaver Road
Troy, MI 48083

       Re: Altair Engineering Inc.
           Form 10-K for the year ended December 31, 2023
           File No. 001-38263
Dear Matthew Brown:

       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:   Brian Gayle