August 26, 2024

John Cronin
Chief Financial Officer
Mastech Digital, Inc.
1305 Cherrington Parkway
Building 210, Suite 400
Moon Township, PA 15108

       Re: Mastech Digital, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           Filed March 15, 2024
           File No. 001-34099
Dear John Cronin:

       We have reviewed your filing and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2023
Risks from Cybersecurity Threats, page 26

1.     Please revise future filings to disclose whether any risks from
cybersecurity threats,
       including as a result of any previous cybersecurity incidents, have
materially affected or
       are reasonably likely to materially affect you, including your business
strategy, results of
       operations, or financial condition and if so, how. Refer to Item
106(b)(2) of Regulation S-
       K.
        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 Rucha Pandit at 202-551-6022 or Sebastian Gomez Abero at
202-551-3578
with any other questions.
 August 26, 2024
Page 2



                  Sincerely,

                  Division of Corporation Finance
                  Office of Trade & Services