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- 10-Q Quarterly report
- 10.4 Deferred Stock Unit Agreement
- 10.5 Amended and Restated Ansys, Inc. Cash Bonus Plan
- 10.6 First Amendment of Employment Agreement - James E. Cashman III
- 10.7 First Amendment of Employment Agreement - Peter J. Smith
- 15 Independent Registered Public Accountants' Letter
- 31.1 Section 302 CEO Certification
- 31.2 Section 302 CFO Certification
- 32.1 Section 906 CEO Certification
- 32.2 Section 906 CFO Certification
EXHIBIT 15
November 6, 2008
ANSYS, Inc.
275 Technology Drive
Canonsburg, PA 15317
We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of ANSYS, Inc. and subsidiaries for the periods ended September 30, 2008, and 2007, as indicated in our report dated November 6, 2008; because we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended September 30, 2008, is incorporated by reference in Registration Statements No. 333-152765, 333-137274, 333-110728, 333-69506, and 333-08613 on Forms S-8 and Registration Statement No. 333-150435 on Form S-4.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.
/s/ Deloitte & Touche LLP
Pittsburgh, Pennsylvania