1




                                                       EXHIBIT 15

July 20, 1999



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


Ladies & Gentlemen:

We are aware that our report dated July 20, 1999 on our review of
the interim financial information of ANSYS, Inc. and Subsidiaries
for the three-month and six-month periods ended June 30, 1999 is
incorporated by reference in the registration statement referred
to above.  Pursuant to Rule 436(c) under the Securities Act of
1933, this report should not be considered a part of the
registration statement prepared or certified by us within the
meaning of Sections 7 and 11 of that Act.



Very truly yours,

/s/ PricewaterhouseCoopers LLP
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