United States securities and exchange commission logo August 3, 2020 Vivek Gupta Chief Executive Officer Mastech Digital, Inc. 1305 Cherrington Parkway Building 210, Suite 400 Moon Township, Pennsylvania 15108 Re: Mastech Digital, Inc. Registration Statement on Form S-3 Filed July 29, 2020 File No. 333-240153 Dear Mr. Gupta: This is to advise you that we have not reviewed and will not review your registration statement. 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 Jennifer L pez at 202-551-3792 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services