United States securities and exchange commission logo November 6, 2020 Judith Bjornaas Chief Financial Officer ManTech International Corporation 2251 Corporate Park Drive Herdon, VA 20171 Re: ManTech International Corporation Form 10-K for the Fiscal Year Ended December 31, 2019 Filed February 21, 2020 File No. 000-49604 Dear Ms. Bjornaas: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2019 Item 8. Financial Statements and Supplementary Data Consolidated Balance Sheets, page 29 1. Please present accounts payable separately from accrued expenses. Also, tell us and disclose with quantification as of each balance sheet date any component of accrued expenses exceeding the disclosure threshold. Refer to Rules 5-02.19 and .20 of Regulation S-X. 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. Judith Bjornaas ManTech International Corporation November 6, 2020 Page 2 You may contact Angela Lumley at 202-551-3398 or Rufus Decker at 202-551-3769 if you have any questions. FirstName LastNameJudith Bjornaas Sincerely, Comapany NameManTech International Corporation Division of Corporation Finance November 6, 2020 Page 2 Office of Trade & Services FirstName LastName