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SEC Company Response from Mastech Digital, Inc. (MHH) (CIK 0001437226) (MHH) — Sep 11, 2008

Mastech Digital, Inc. (MHH) (CIK 0001437226)
Date: Sept. 11, 2008 · CIK: 0001437226 · Accession: 0001193125-08-194736

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File numbers found in text: 001-34099

Date
September 11, 2008
Author
John J. Cronin, Jr.
Form
CORRESP
Company
Mastech Digital, Inc. (MHH) (CIK 0001437226)

Letter

Re:

Acceleration Request

[LETTERHEAD OF MASTECH HOLDINGS, INC.]

September 11, 2008

VIA FACSIMILE & EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-4561

Mastech Holdings, Inc. (the “Company”)

Registration Statement on Form 10 (File

No. 001-34099)

Ladies and Gentlemen:

Pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended, we respectfully request that the effective date of the Registration Statement on Form 10 (File No. 001-34099) be accelerated by the Securities and Exchange Commission (the “Commission”) to 4 p.m. Eastern Daylight Time on September 12, 2008 or as soon as practicable thereafter.

The Company acknowledges that should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing. In addition, the Company acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing. Finally, the Company acknowledges that they may not assert the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We request that we be notified of such effectiveness by a telephone call to James J. Barnes of Reed Smith LLP at (412) 288-7164 and that such effectiveness also be confirmed in writing.

Very truly yours,
MASTECH HOLDINGS, INC

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 [LETTERHEAD OF MASTECH HOLDINGS, INC.]

 September 11, 2008

 VIA FACSIMILE & EDGAR

 Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549-4561

 Re:

 Mastech Holdings, Inc. (the “Company”)

 Registration Statement on Form 10 (File

 No. 001-34099)

 Ladies and Gentlemen:

 Pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended, we respectfully request that the effective date of the Registration Statement on Form 10 (File No. 001-34099) be accelerated
by the Securities and Exchange Commission (the “Commission”) to 4 p.m. Eastern Daylight Time on September 12, 2008 or as soon as practicable thereafter.

 The Company acknowledges that should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the
filing. In addition, the Company acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the filing. Finally, the Company acknowledges that they may not assert the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the
United States.

 We request that we be notified of such effectiveness by a telephone call to James J. Barnes of Reed Smith LLP at
(412) 288-7164 and that such effectiveness also be confirmed in writing.

Very truly yours,

MASTECH HOLDINGS, INC

 /s/ JOHN J. CRONIN, JR.

By:

John J. Cronin, Jr.

Title:

Chief Financial Officer