United States securities and exchange commission logo September 18, 2023 Brian Miller 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, 2022 Filed February 22, 2023 File No. 001-10485 Dear Brian Miller: We have completed our review of your filing. 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 Technology