SEC Comment Letter for TYLER TECHNOLOGIES INC (TYL) (CIK 0000860731) (TYL) — Feb 26, 2009

TYLER TECHNOLOGIES INC (TYL) (CIK 0000860731)
Date: Feb. 26, 2009 · CIK: 0000860731 · Accession: 0000000000-09-010153

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AI Filing Summary & Sentiment

File numbers found in text: 001-10485

Date

February 25, 2009

Author

Mark Kronforst Accounting Branch Chief

Form

UPLOAD

Company

TYLER TECHNOLOGIES INC (TYL) (CIK 0000860731)

Letter

Mail Stop 4561 February 25, 2009 Mr. Brian K. Miller Executive Vice President and Chief Financial Officer Tyler Technologies, Inc. 5949 Sherry Lane, Suite 1400 Dallas, Texas 75225 Re: Tyler Technologies, Inc. Form 10-K for the Fiscal Year Ended December 31, 2007 File No. 001-10485

Dear Mr. Miller:

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time on the specific issues raised.

Sincerely,
Mark Kronforst Accounting Branch Chief

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Mail Stop 4561         February 25, 2009  Mr. Brian K. Miller Executive Vice President and Chief Financial Officer  Tyler Technologies, Inc. 5949 Sherry Lane, Suite 1400 Dallas, Texas 75225
Re: Tyler Technologies, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2007
 File No. 001-10485

Dear Mr. Miller:

We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time on the specific issues raised.

Sincerely,

Mark Kronforst  Accounting Branch Chief

SecProbe.io