Simpson Thacher & Bartlett LLP 

425 LEXINGTON AVENUE

NEW YORK, NY 10017-3954

 

 

 

TELEPHONE: +1-212-455-2000

TELEPHONE: +1-212-455-2000

 

Direct Dial Number E-mail Address
+1-212-455-2812 rfenyes@stblaw.com

 

VIA EDGAR September 18, 2020

 

  Re: Acceleration Request for Bentley Systems, Incorporated
Registration Statement on Form S-1 (File No. 333-248246)

 

 

Division of Corporation Finance

Office of Technology

Securities and Exchange Commission

100 F Street, N.E.
Washington, D.C. 20549

c/o Jeffrey Kauten

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, Bentley Systems, Incorporated, and of the underwriters that effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m., New York, NY time, on September 22, 2020, or as soon as practicable thereafter. We ask, however, that the Securities and Exchange Commission staff not accelerate such effectiveness until we speak with you on that date.

 

Please call me at (212) 455-2812 with any questions.

 

  Very Truly yours,
   
  /s/ Richard A. Fenyes
   
  Richard A. Fenyes

 

cc: Bentley Systems, Incorporated  
  Gregory S. Bentley  
  David J. Hollister  
  David R. Shaman  

 

  Simpson Thacher & Bartlett LLP  
  Jonathan R. Ozner  
   
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  Richard A. Kline  
  Sarah B. Axtell