TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 15, 2020 Stephen Snyder Chief Executive Officer MTBC, Inc. 7 Clyde Road Somerset, NJ 08873 Re: MTBC, Inc. Registration Statement on Form S-1 Filed July 10, 2020 File No. 333-239788 Dear Mr. Snyder: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Michael C. Foland, Attorney-Advisor, at (202) 551-6711 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: David Song