November 30, 2005
VIA EDGAR AND OVERNIGHT DELIVERY
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC 20549
| | | |
| Attention: | | Mr. Brad Skinner |
| | | Accounting Branch Chief |
| | | |
Re: | | Tyler Technologies, Inc. (the “Company”) |
| | | Form 10-K for the Year Ended December 31, 2004 |
| | | Filed March 10, 2005 |
| | | Form 10-Q for the Quarter Ended June 30, 2005 |
| | | Filed July 28, 2005 |
| | | Form 8-K |
| | | Filed July 28, 2005 |
| | | File No. 1-10485 |
Dear Mr. Skinner:
Per our conversation today, the Company hereby requests an extension until December 15, 2005 to respond to the Staff’s letter dated November 17, 2005. The reasons for this extension request are due to the absence of key personnel during the Thanksgiving holiday, the AICPA/SEC December conference, and the need to consult with our outside appraisal firm. Please feel free to contact me if you have any questions or require any additional information with respect to the foregoing request.
Very truly yours,
Brian K. Miller
Senior Vice President and
Chief Financial Officer
