SecProbe.io

November 29, 2010
 John J. Cronin, Jr. Chief Financial Officer Mastech Holdings, Inc. 1000 Commerce Drive
Suite 500
Pittsburgh, PA 15275
Re: Mastech Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 8, 2010 Form 10-Q for Quarterly Period Ended September 30, 2010 Filed October 29, 2010 File No. 001-34099

Dear Mr. Cronin:
 We have reviewed your response letter da ted November 18, 2010 and have the following
additional comments.  In our comments, we may ask you to provide us with information so we
may better understand your disclosure.
 Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advi sing us when you will provide the requested
response.  If you do not believe our comments apply to your fact s and circumstances or do not
believe an amendment is appropriate, pl ease tell us why in your response.
 After reviewing any amendment to your filing and the information you provide in
response to these comments, we ma y have additional comments.

John J. Cronin, Jr.
Mastech Holdings, Inc. November 29, 2010 Page 2

Form 10-K for the year ended December 31, 2009

 Financial Statements

 Notes to Consolidated Financial Statements

 General

 1. We note your response to our prior comment tw o.  Please provide a more robust analysis
of paragraph 6 of ASC 280-10- 50.  Your response should include, but not necessarily be
limited to, a discussion of the nature of th e business activities of  each component, the
existence of managers responsible for them, and information presented to the board of
directors.
 10. Transactions with Former Parent, page 47

 2. We note your response to our pr ior comment three.  Please te ll us how your discussion of
the individuals negotiating these transactions, the existence of formal contracts, and the
lack of an obligation to use the related part y substantiates that these transactions are
arms-length transactions.  Further, we understand that you continuously explore cost-
effective alternatives to the offshore cont ractors and IT suppor t services provided by
iGATE Global Solutions; please tell us how you determined that this  process results in
these services not being provi ded at below market rates.  Additionally, we understand
that iGATE Global Solutions’ procurement pe rsonnel submits a request to your company
and to other IT staffing providers and that your co nsultant is selected if it is the best value
proposition; please tell us how you determin ed that this proce ss results in these
consultants not being provided at  below market rates.  Refe r to paragraph 5 of ASC 850-
10-50.
 Form 10-Q for the quarterly period ended September 30, 2010

 Financial Statements

 Notes to Condensed Consolidated Financial Statements

 13. Divestiture of GFS, page 10

 3. We note your response to our prior comment four.  Based on your response, it appears
that you can distinguish reve nues and operating profits for your brokerage operations
unit.  We understand that you cannot disti nguish the operational s upport and general and
administrative functions.  Pursuant to para graph 9 of ASC 205-20- 45, general corporate
overhead shall not be allocated to discontinued operations.  Please tell us if you are able
to clearly distinguish all non-general corpor ate overhead for your brokerage operations
unit.

John J. Cronin, Jr.
Mastech Holdings, Inc. November 29, 2010 Page 3

You may contact Jennifer Moni ck, Senior Staff Accountan t, at 202-551-3295 or me at
202-551-3629 if you have questions.
Sincerely,

Kevin Woody Branch Chief