We are not in a position to agree or disagree with the Company’s statement that the Audit Committee of the Board of Directors of Actuate Corporation approved the appointment of Grant Thornton LLP as its independent, registered public accounting firm to audit the Registrant’s financial statements;

We are not in a position to agree or disagree with the Company’s statement that the Registrant plans to remediate by the end of fiscal 2011 the material weakness related to the Company’s income tax provision review controls identified in fiscal year 2010 and that during the three months ended June 30, 2011, in response to the material weakness identified in the Form 10-K as filed with the Securities and Exchange Commission on March 11, 2011, the Registrant implemented the following control measures: hired an additional tax professional to enhance the review of the tax provision calculations and identified unusual items during the quarter for further review and analysis; and

We are not in a position to agree or disagree with the Company’s statement that the Registrant has not consulted with Grant Thornton LLP regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Registrant’s financial statements, and neither a written report was provided to the Registrant or oral advice was provided that Grant Thornton LLP concluded was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).