April 29, 2024
Brian Miller
Chief Financial Officer
Tyler Technologies, Inc.
5101 Tennyson Parkway
Plano, TX 75024

        Re:     Tyler Technologies, Inc.
                CIK 0000860731


Dear Brian Miller:

        We have completed our review of your correspondence dated April 25, 
2024. We remind you that
the company and its management are responsible for the accuracy and adequacy of 
their disclosures, not
withstanding any review, comments, action or absence of action by the staff.



                                                              Sincerely,

                                                              Division of 
Corporation Finance