TPI [TIANYIN PHARMACEUTICAL] CORRESP: November 23, 2010 Division of Corporate Finance 100

[November 23, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated October 29, 2010, regarding the above-referenced]

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TPI [TIANYIN PHARMACEUTICAL] 8-K: (Original Filing)

[Tianyin Reports Record First Quarter Fiscal Year 2011 Financial Results Press Release Source Tianyin Pharmaceutical Co., Inc. (NYSE Amex: TPI), a pharmaceutical company that specializes in the patented biopharmaceutical, modernized traditional Chinese medicine, branded generics and other pharmaceuticals announced financial results for the first quarter of Fiscal Year 2011. First quarter fiscal year 2011 ending September 30, 2010 financial highlights] [Tianyin Pharmaceutical, Inc. First Quarter Fiscal Year 2011 Earnings Results November 11, 2010 Operator: Ladies and gentlemen, thank you for standing by and welcome to the Tianyin Pharmaceutical, Inc. Fiscal Year 2010 Earnings conference call. During today’s presentation all parties will be in a listen-only mode. Following the presentation the conference will be open for questions. If you have a] [CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM 8-K CURRENT REPORT November 11, 2010 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 Section 7 –]

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TPI [TIANYIN PHARMACEUTICAL] 8-K: Tianyin Reports Record First Quarter Fiscal Year 2011

[Tianyin Reports Record First Quarter Fiscal Year 2011 Financial Results Press Release Source Tianyin Pharmaceutical Co., Inc. (NYSE Amex: TPI), a pharmaceutical company that specializes in the patented biopharmaceutical, modernized traditional Chinese medicine, branded generics and other pharmaceuticals announced financial results for the first quarter of Fiscal Year 2011. First quarter fiscal year 2011 ending September 30, 2010 financial highlights] [Tianyin Pharmaceutical, Inc. First Quarter Fiscal Year 2011 Earnings Results November 11, 2010 Operator: Ladies and gentlemen, thank you for standing by and welcome to the Tianyin Pharmaceutical, Inc. Fiscal Year 2010 Earnings conference call. During today’s presentation all parties will be in a listen-only mode. Following the presentation the conference will be open for questions. If you have a] [CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM 8-K CURRENT REPORT November 11, 2010 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 Section 7 –]

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TPI [TIANYIN PHARMACEUTICAL] 10-Q: (Original Filing)

[FORM 10-Q (Mark One) For the quarterly period ended September 30, 2010 For the transition period from _______________ to _______________ Tianyin Pharmaceutical Co., Inc. Delaware (State or other jurisdiction of incorporation or organization) 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 +0086-028-86154737 (Address, including zip code, and telephone number, Large Accelerated] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER I, Guoqing Jiang certify that: 1. I have reviewed this quarterly report on Form 10-Q of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly 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 Jiayuan Tong, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly 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 & Chairman EX-32.1 4 ex32one.htm CERTIFICATION] [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 Jiayuan Tong Chief Financial Officer, Chief Accounting Officer, Chief Business and Development Officer, Director EX-32.2 5]

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TPI [TIANYIN PHARMACEUTICAL] 10-Q: FORM 10-Q (Mark One) For the quarterly period

[FORM 10-Q (Mark One) For the quarterly period ended September 30, 2010 For the transition period from _______________ to _______________ Tianyin Pharmaceutical Co., Inc. Delaware (State or other jurisdiction of incorporation or organization) 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 +0086-028-86154737 (Address, including zip code, and telephone number, Large Accelerated] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER I, Guoqing Jiang certify that: 1. I have reviewed this quarterly report on Form 10-Q of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly 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 Jiayuan Tong, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly 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 & Chairman EX-32.1 4 ex32one.htm CERTIFICATION] [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 Jiayuan Tong Chief Financial Officer, Chief Accounting Officer, Chief Business and Development Officer, Director EX-32.2 5]

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TPI [TIANYIN PHARMACEUTICAL] SC 13D/A: (Original Filing)

[FORM OF RULE 10B5-1 TRADING PLAN October 11, 2010 This Trading Plan (the “Trading Plan”) is entered into on Time Poly Management Limited Tianyin Pharmaceutical Co., Inc. TPI between Seller and UBSFS agree as follows: 1. Specific Plan of Sale 2. Fees/Commissions 0.05 3. (a) (b) All investment decisions on behalf of Seller, including without limitation, decisions to purchase or] [(Amendment No. 3) TIANYIN PHARMACEUTICAL CO., INC. (Name of Issuer) SCHEDULE 13D/A Common Stock, $.001 par value (Title of Class of Securities) 88630M104 (CUSIP Number) Time Poly Management Ltd. Unit 06, 21/F, Beautiful Group Tower, 77 Connaught Road, Central, Hong Kong Telephone: (852) 3583 3340; Fax: (852) 3585 6021 (Name, Address and Telephone Number of Person Authorized to Receive Notices]

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TPI [TIANYIN PHARMACEUTICAL] SC 13D/A: FORM OF RULE 10B5-1 TRADING PLAN October 11,

[FORM OF RULE 10B5-1 TRADING PLAN October 11, 2010 This Trading Plan (the “Trading Plan”) is entered into on Time Poly Management Limited Tianyin Pharmaceutical Co., Inc. TPI between Seller and UBSFS agree as follows: 1. Specific Plan of Sale 2. Fees/Commissions 0.05 3. (a) (b) All investment decisions on behalf of Seller, including without limitation, decisions to purchase or] [(Amendment No. 3) TIANYIN PHARMACEUTICAL CO., INC. (Name of Issuer) SCHEDULE 13D/A Common Stock, $.001 par value (Title of Class of Securities) 88630M104 (CUSIP Number) Time Poly Management Ltd. Unit 06, 21/F, Beautiful Group Tower, 77 Connaught Road, Central, Hong Kong Telephone: (852) 3583 3340; Fax: (852) 3585 6021 (Name, Address and Telephone Number of Person Authorized to Receive Notices]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: Louis Taubman (Admitted NY) lou@lhttlaw.com Email November 5,

[Louis Taubman (Admitted NY) lou@lhttlaw.com Email November 5, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, LESER HUNTER TAUBMAN & TAUBMAN Attorney at Law cc: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)

[Louis Taubman (Admitted NY) lou@lhttlaw.com Email November 5, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, LESER HUNTER TAUBMAN & TAUBMAN Attorney at Law cc: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]

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