SEC Comment Letter for TYLER TECHNOLOGIES INC (TYL) (CIK 0000860731) (TYL) — Jun 18, 2007
TYLER TECHNOLOGIES INC (TYL) (CIK 0000860731)
Date: June 18, 2007 · CIK: 0000860731 · Accession: 0000000000-07-029777
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File numbers found in text: 001-10485
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June 18, 2007
R oom 4561
Mr. Brian K. Miller
Senior Vice President and
Chief Financial Officer
Tyler Technologies, Inc.
5949 Sherry Lane, Suite 1400
Dallas, TX 75225
Re: Tyler Technologies, Inc.
Form 10-K for the Fiscal Ye ar Ended December 31, 2006
Filed March 1, 2007
File No. 001-10485
Dear Mr. Miller:
We have completed our review of your Form 10-K and do not, at this time, have
any further comments.
S i n c e r e l y ,
Mark Kronforst
A c c o u n t i n g B r a n c h C h i e f