SecProbe.io

CORRESP
1
filename1.htm

July
7, 2017

VIA
EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

100
F. Street, N.E.

Washington,
DC 20549

    Attn:
    Ms.
    Jan Woo

    Ms.
    Ji Shin

    Re:
    Medical
    Transcription Billing, Corp.

    Registration
    Statement on Form S-1

    Submitted
    June 30, 2017

    File
    No.: 333-219122

Ladies
and Gentlemen:

On
behalf of Medical Transcription Billing, Corp., a Delaware corporation (the “Company”), we respectfully submit the
following responses to the comments received from the staff (the “Staff”) of the Securities and Exchange Commission
by telephone on July 6, 2017 with respect to the above referenced registration statement (the “Registration Statement”).
We have filed through EDGAR Amendment No. 1 to the Registration Statement. For the Staff’s reference, we have also forwarded
copies of Amendment No. 1 marked to show changes from the initial filing of the Registration Statement. A copy of this letter
has been furnished on EDGAR as correspondence.

In
this letter, we have summarized in bold face type the comments you conveyed to us. The Company’s response to each comment
is set forth immediately below the text of the applicable comment.

We
understand that you will be reviewing the Company’s responses and may have additional comments. We welcome any questions
you may have concerning the Company’s responses and thank you for your attention devoted to the filing.

    MTBC/Form S-1 (No. 333-219122)
    Page 2 of 2

    July 7, 2017

Staff
Comments and Company Responses:

    1.
    Amend
    the Registration Statement to reference the Company's concurrent offering under its Registration Statement on Form S-3.

    Response:
    The Company's concurrent offering is now referenced on the cover page of the prospectus contained in Amendment No. 1 to the
    Registration Statement.

    2.
    Amend
    the Registration Statement to include a description of the warrants for which the offered shares are exercisable.

    Response:
    The Company has included a description of the subject warrants in the “Description of our Capital Stock” section
    of Amendment No.1 to the Registration Statement.

Thank
you in advance for your review. Please contact me with any questions or comments you may have at (212) 599-3077.

    Very
    truly yours,

    MAZZEO
    SONG P.C.

    /s/
    David S. Song

    David
    S. Song

    Partner

    cc:
    Mr.
    Mahmud Haq, Medical Transcription Billing, Corp.

    Mr.
    Stephen Snyder, Medical Transcription Billing, Corp.

    Mr.
    Bill Korn, Medical Transcription Billing, Corp.

    Ms.
    Shruti Patel, Medical Transcription Billing, Corp.