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                 July 22, 2022

       Bryan Rowland
       General Counsel
       Vertex, Inc.
       2301 Renaissance Blvd
       King of Prussia, Pennsylvania 19406

                                                        Re: Vertex, Inc.
Statement on Form S-3
                                                            Filed July 15, 2022
                                                            File No. 333-266168

       Dear Mr. Rowland:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

             Please contact Priscilla Dao, Staff Attorney, at (202) 551-5997 or
Joshua Shainess, Legal
       Branch Chief, at (202) 551-7951 with any questions.


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              William K. Hackett