Medical Transcription Billing, Corp.
7 Clyde Road
Somerset, NJ 08873
July 21, 2014
VIA EDGAR
Mark P. Shuman
Branch Chief – Legal
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, DC 20549
Re: | Medical Transcription Billing, Corp. Registration Statement on Form S-1 |
Commission File No. 333-192989 |
Dear Mr. Shuman:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Medical Transcription Billing, Corp. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-192989) (the “Registration Statement”), so that it may become effective at 4:00 p.m. on July 22, 2014, or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
(i) | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
(ii) | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
(iii) | the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Thank you for your prompt attention to this request. We request that such effectiveness be confirmed in writing.
Very truly yours, | |||
MEDICAL TRANSCRIPTION BILLING, CORP. | |||
By: | /s/ Mahmud Haq | ||
Mahmud Haq | |||
Chief Executive Officer |