TPI [TIANYIN PHARMACEUTICAL] CORRESP: Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 October 15, 2013 Division of Corporate Finance 100 F. Street, N.E. Attn: Jim B. Rosenberg Re: Tianyin Pharmaceutical Co, Inc. Item 4.01 Form 8-K Filed October 8, 2013 File No. 001-34189 Dear Mr. Rosenberg: This letter is provided in response to your letter dated October 9, 2013 regarding the above-referenced Form]