SEC Comment Letter for TYLER TECHNOLOGIES INC (TYL) (CIK 0000860731) (TYL) — Oct 2, 2018
TYLER TECHNOLOGIES INC (TYL) (CIK 0000860731)
Date: Oct. 2, 2018 · CIK: 0000860731 · Accession: 0000000000-18-031095
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File numbers found in text: 001-10485
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October 2, 2018
Brian K. Miller
Executive Vice President and Chief Financial Officer
Tyler Technologies, Inc.
5101 Tennyson Parkway
Plano, TX 75024
Re:Tyler Technologies, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed February 21, 2018
Form 10-Q for the Quarterly Period Ended June 30, 2018
Filed August 1, 2018
File No. 001-10485
Dear Mr. Miller:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Information Technologies
and Services