The Baggies were twice pegged back after taking the lead and David Cotterill's controversial late penalty rescued a point for the Blades.
Di Matteo was nevertheless satisfied to claim a draw from a difficult trip to Bramall Lane as West Brom moved to the top of the table.
He said: "I thought we did well because Sheffield United are a good team, especially at home, who make your life very difficult.
"We showed resilience and twice went ahead. It was a bit disappointing to concede two goals, especially the first equaliser so soon after we scored, but we can't be too disappointed because we're still unbeaten."
Di Matteo refused to be drawn on the penalty incident which saw the home side level late on.
"I can't comment too much, otherwise I'll get banned, but it's very hostile place and the supporters make it difficult for referees."
Blades reactionSheffield United assistant manager Sam Ellis praised the character of his players after they twice fought back from behind.
"It shows you what we're made of when we have to come from behind," said Ellis.
"To show the courage and the effort we did to get back in to the game is the basis of what our side's built on.
"The goals we let in weren't up to the standard of our normal defensive play, but nobody's perfect."
Regarding the penalty, Ellis added: "There is no controversy as far as we are concerned. I don't know if it was one player or two who tripped Darius Henderson up."