[Tianyin Pharmaceutical Co., Inc. 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 November 2, 2012 Division of Corporate Finance Attn: Jeffrey Riedler Re: Post-Effective Amendment No. 1 Registration Statement on Form S-1 Filed March 27, 2012 Post-Effective Amendment No. 2 Registration Statement on Form S-1 Filed June 13, 2012 Post-Effective Amendment]
[Tianyin Pharmaceutical Co., Inc. 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 November 2, 2012 Division of Corporate Finance Attn: Jeffrey Riedler Re: Post-Effective Amendment No. 1 Registration Statement on Form S-1 Filed March 27, 2012 Post-Effective Amendment No. 2 Registration Statement on Form S-1 Filed June 13, 2012 Post-Effective Amendment]
[October 23, 2012 Division of Corporate Finance 100 F. Street, N.E. Attn: Nandini Acharya Re: Tianyin Pharmaceutical Co., Inc. Dear Ms. Acharya: This letter is provided in response to your letters dated April 5, 2012 and June 27, 2012, regarding the above-referenced Post Effective Amendments to Form S-1 for Tianyin Pharmaceutical Co., Inc. (the “Company”). Responses are set forth below]
[October 23, 2012 Division of Corporate Finance 100 F. Street, N.E. Attn: Nandini Acharya Re: Tianyin Pharmaceutical Co., Inc. Dear Ms. Acharya: This letter is provided in response to your letters dated April 5, 2012 and June 27, 2012, regarding the above-referenced Post Effective Amendments to Form S-1 for Tianyin Pharmaceutical Co., Inc. (the “Company”). Responses are set forth below]
[Post Effective Amendment No.3 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Tianyin Pharmaceutical Co., Inc. Delaware (State or other jurisdiction of incorporation or organization) 20-4857782 (I.R.S. Employer Identification No.) 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 Renmin Road South, Chengdu, P. R. China, 610041 +0086-28-86154737 Dr. Guoqing Jiang Chief Executive Officer Tianyin Pharmaceutical Co.,] [HUNTER TAUBMAN WEISS LLP 17 State Street, Suite 2000 New York, New York 10007 (212) 732-7184 Fax: (212) 202-6380 E-mail: LTaubman@htwlaw.com October 23, 2012 Tianyin Pharmaceutical Co., Inc. 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 Ladies and Gentlemen: In so acting, we have examined and relied upon the originals or] [Patrizio & Zhao, LLC Certified Public Accountants and Consultants 322 Route 46 West Parsippany, NJ 07054 Fax: (973) 882-0788 www.pzcpa.com Member of Alliance of worldwide accounting firms CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in the Post-Effective Amendment No. 3 to a Registration Statement on Form S-1 pertaining to the registration of 15,784,640 shares of]
[Post Effective Amendment No.3 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Tianyin Pharmaceutical Co., Inc. Delaware (State or other jurisdiction of incorporation or organization) 20-4857782 (I.R.S. Employer Identification No.) 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 Renmin Road South, Chengdu, P. R. China, 610041 +0086-28-86154737 Dr. Guoqing Jiang Chief Executive Officer Tianyin Pharmaceutical Co.,] [HUNTER TAUBMAN WEISS LLP 17 State Street, Suite 2000 New York, New York 10007 (212) 732-7184 Fax: (212) 202-6380 E-mail: LTaubman@htwlaw.com October 23, 2012 Tianyin Pharmaceutical Co., Inc. 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 Ladies and Gentlemen: In so acting, we have examined and relied upon the originals or] [Patrizio & Zhao, LLC Certified Public Accountants and Consultants 322 Route 46 West Parsippany, NJ 07054 Fax: (973) 882-0788 www.pzcpa.com Member of Alliance of worldwide accounting firms CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in the Post-Effective Amendment No. 3 to a Registration Statement on Form S-1 pertaining to the registration of 15,784,640 shares of]
[TPI Reports Fiscal Year 2012 Financial Results CHENGDU, China, September 28, 2012 Tianyin Pharmaceutical Inc. (NYSE Amex: TPI), a pharmaceutical company that specializes in the patented biopharmaceutical, modernized traditional Chinese medicine (mTCM), branded generics and active pharmaceutical ingredients (API) announced financial results for the fiscal year 2012. Fiscal Year 2012 Ended June 30, 2012 Financial Highlights: ● FY2012 revenue delivered] [Tianyin Pharmaceutical Co., Inc. Fiscal 2012 Earnings Call September 28, 2012 Operator: I would now like to turn the conference over to our host, Dr. James Tong, Chief Financial Officer. Please go ahead, sir. Dr. James Tong: Fiscal year 2012 financial highlights. Revenue delivered $69.6 million, compared with $95.2 million in fiscal year 2011. Operating income delivered $8.5 million, compared] [CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM 8-K CURRENT REPORT September 28, 2012 Date of Report (Date of Earliest Event Reported) Tianyin Pharmaceutical Co, Inc. Delaware 000-52236 20-4857782 (State or other jurisdiction of incorporation) (IRS Employer Identification No.) 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 South Renmin Road Chengdu, P. R. China, 610041 +011-86-28-8615-4737 o o o]
[TPI Reports Fiscal Year 2012 Financial Results CHENGDU, China, September 28, 2012 Tianyin Pharmaceutical Inc. (NYSE Amex: TPI), a pharmaceutical company that specializes in the patented biopharmaceutical, modernized traditional Chinese medicine (mTCM), branded generics and active pharmaceutical ingredients (API) announced financial results for the fiscal year 2012. Fiscal Year 2012 Ended June 30, 2012 Financial Highlights: ● FY2012 revenue delivered] [Tianyin Pharmaceutical Co., Inc. Fiscal 2012 Earnings Call September 28, 2012 Operator: I would now like to turn the conference over to our host, Dr. James Tong, Chief Financial Officer. Please go ahead, sir. Dr. James Tong: Fiscal year 2012 financial highlights. Revenue delivered $69.6 million, compared with $95.2 million in fiscal year 2011. Operating income delivered $8.5 million, compared] [CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM 8-K CURRENT REPORT September 28, 2012 Date of Report (Date of Earliest Event Reported) Tianyin Pharmaceutical Co, Inc. Delaware 000-52236 20-4857782 (State or other jurisdiction of incorporation) (IRS Employer Identification No.) 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 South Renmin Road Chengdu, P. R. China, 610041 +011-86-28-8615-4737 o o o]
[FORM 10-K x FOR THE FISCAL YEAR ENDED JUNE 30, 2012 o FOR THE TRANSITION PERIOD FROM TO TIANYIN PHARMACEUTICAL CO., INC. Delaware (State or other jurisdiction of incorporation) (I.R.S. Employer Identification or Organization No.) 23rd Floor, UnionsunYangkuo Plaza No.2, Block 3, Renmin Road South, Chengdu, 610041 P. R. China 0086-028-86154737 and principal place of business) Securities registered under Section] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER I, Guoqing Jiang certify that: 1. I have reviewed this annual report on Form 10-K of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [CERTIFICATION OF CHIEF FINANCIAL OFFICER I, James J. Tong, certify that: 1. I have reviewed this annual report on Form 10-K of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2)T he information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Guoqing Jiang Chief Executive Officer, Chief Accounting Officer] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. James J. Tong Chief Financial Officer]
