[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]
[Form 6-K TABLE OF CONTENTS Page 3 4 2]
[PROSPECTUS China Xiniya Fashion Limited 8,000,000 American Depositary Shares This is an initial public offering of our American depositary shares, or ADSs. We are offering 8,000,000 ADSs. Each ADS represents four ordinary shares, par value $0.00005 per share. The ADSs are evidenced by American depositary receipts, or ADRs. Our business and an investment in our ADSs involve significant risks. These]
[Page 1.1 KongZhong Corporation Reports Unaudited Third Quarter 2010 Financial Results 4 KONGZHONG CORPORATION]
[PROSPECTUS China Xiniya Fashion Limited 8,000,000 American Depositary Shares This is an initial public offering of our American depositary shares, or ADSs. We are offering 8,000,000 ADSs. Each ADS represents four ordinary shares, par value $0.00005 per share. The ADSs are evidenced by American depositary receipts, or ADRs. Our business and an investment in our ADSs involve significant risks. These]
