BENTLEY SYSTEMS, INCORPORATED
685 STOCKTON DRIVE
EXTON, PA 19341
September 16, 2002
VIA EDGAR AND U.S. MAIL
------------------------
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, D.C. 20549
Attention: Barbara C. Jacobs, Esq.
Meredith Master, Esq.
Re: Bentley Systems, Incorporated
Registration Statement on Form S-1
(File No. 333-86752)
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