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                              August 17, 2022

       Daniel Noreck
       Chief Financial Officer and Treasurer
       TechTarget, Inc.
       275 Grove Street
       Newton, MA 02466

                                                        Re: TechTarget, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            Filed February 28,
2022
                                                            File No. 001-33472

       Dear Mr. Noreck:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

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

       Form 10-K for the Year Ended December 31, 2021

       Other
       Investor Presentation May 2022, page 19

   1.                                                   We note your disclosure
of "net annual revenue retention," which you define as the "total
                                                        of GAAP revenue from
all customers at the end of the respective year divided by the total
                                                        revenue generated by
the same group of customers at the end of the prior year; net annual
                                                        revenue retention as we
define it excludes customers that do not produce revenue in the
                                                        respective year."
Please clarify for us what year(s) the term "respective year" refers to
                                                        when you say the
measure "excludes customers that do not produce revenue in the
                                                        respective year." For
example, tell us whether this refers to the current year (for which the
                                                        measure is being
presented), the prior year, or either year. Please also consider clarifying
                                                        the language in the
definition to state, if true, that the measure uses revenue for the year
                                                        rather than at the end
of the year. Finally, if this measure excludes customers that do not
                                                        produce revenue in a
year, please explain to us how this is a measure of retention and not
 Daniel Noreck
TechTarget, Inc.
August 17, 2022
Page 2
         a measure of same customer sales. It appears that a measure of
retention would compare
         revenue for the current year to revenue for the prior year for all
customers from the prior
         year, regardless of whether they continued as a customer in the
current year. Please
         advise.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Business Trends
Customer Demographics, page 38

2.       Please explain to us and disclose the use of the metric revenue from
legacy
         global customers by management in monitoring and managing your
business, why this
         measure provides useful information to investors, and how this metric
or KPI is derived
         from GAAP revenue on a year over year basis. You reference the ten
historically largest
         on premises hardware technology customers both here and in your
earnings call for the
         year ended December 31, 2021, but don't discuss the importance to your
business. Refer
         to the Staff Release 33-10751 on key performance indicators and
metrics in Management's
         Discussion and Analysis of Financial Condition and Results of
Operations.
Results of Operations
Comparison of Fiscal Years Ended December 31, 2021 and 2020
Revenues, Cost of Revenues and Gross Profit, page 43

3.       Where you attribute material fluctuations in your revenues, costs, and
expenses to
         multiple factors, please quantify each factor cited so that investors
may understand the
         magnitude and relative impact of each factor. For example, quantify
the revenue growth
         attributed to the integration of BrightTALK Limited acquired in
December 2020, Priority
         Engine, lead generation and brand revenue. Refer to Item 303(b) of
Regulation S-K. In
         addition, we believe your disclosures could be improved by:

              increasing the use of tables to present dollar and percentage
changes in accounts and
            margin rates, rather than including such information in narrative
text form;
           using tables to list, quantify, and sum all of the material
individual factors to which
            changes in accounts are attributable;
           refocusing the narrative text portion of the disclosure on analysis
of the underlying
            business reasons for
FirstName LastNameDaniel          the individual factors in the tables above;
and
                              Noreck
           ensuring that all material factors are quantified and analyzed.
Comapany NameTechTarget, Inc.
AugustPlease   provide
        17, 2022  Page us
                        2 with a copy of your intended revised disclosure.
FirstName LastName
 Daniel Noreck
FirstName
TechTarget,LastNameDaniel Noreck
            Inc.
Comapany
August 17, NameTechTarget,
           2022            Inc.
August
Page 3 17, 2022 Page 3
FirstName LastName
Notes to Consolidated Financial Statements
Note 3. Revenue, page 66

4.       We note that you report disaggregated revenue by geography and that
your operations
         span many complimentary, but distinct product and service offerings.
Your disaggregated
         revenue by geography provides the same information as the geographic
data provided in
         Note 14 - Segment Information, as required by ASC 280-10-50-41a.
Please revise to
         disclose disaggregated revenue and information to enable users of
financial statements to
         understand the relationship between the disclosure of disaggregated
revenue and revenue
         information that is disclosed on the face of your statements of
income. Refer to ASC 606-
         10-50-5 to 50-6 and 55-89 to 55-91. In this regard, we note that you
attribute changes in
         results of operations on page 43 to various product and service
offerings, you have
         internally looked extensively at the dynamics between IT Deal Alert
and other offerings
         and have evaluated whether growth in IT Deal Alert customers is taking
away from other
         products for those same accounts, you disclose that Priority Engine
products increased
         17% to $61.2 million in 2021, and that your May 2022 investor
presentation quantifies the
         rise in subscription revenue as a percent of total revenue.
Note 8. Intangible Assets, page 71

5.       To the extent that the useful lives for different types of
intangibles, for example
         'Customer, affiliate and advertiser relationships' ranging from 5 to
19 years, are 5% of
         greater of total assets, please disclose each class separately in your
footnote. Refer to
         ASC 350-30-50 and Rule 5-02(15) of Regulation S-X.
       In closing, 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.

       You may contact Robert Shapiro at 202-551-3273 or Lyn Shenk at
202-551-3380 with
any questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of Trade
& Services