SEC Comment Letter for TYLER TECHNOLOGIES INC (TYL) (CIK 0000860731) (TYL) — Jul 13, 2011
TYLER TECHNOLOGIES INC (TYL) (CIK 0000860731)
Date: July 13, 2011 · CIK: 0000860731 · Accession: 0000000000-11-042276
AI Filing Summary & Sentiment
File numbers found in text: 001-10485
Letter
July 13, 2011 Via E-mail Brian K. Miller Executive 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 Year Ended December 31, 2010 Filed February 24, 2011 File No. 001-10485
Dear Mr. Miller: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Patrick Gilmore
Patrick Gilmore Accounting Branch Chief
Show Raw Text
July 13, 2011 Via E-mail Brian K. Miller Executive 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 Year Ended December 31, 2010 Filed February 24, 2011 File No. 001-10485 Dear Mr. Miller: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief