VNET [21Vianet] CORRESP: (Original Filing)

[21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing, 100016 The People’s Republic of China December 9, 2014 VIA EDGAR Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Jeffrey Kauten, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: 21Vianet Group, Inc. (the “Company”) Form 20-F for the Fiscal Year]

VNET [21Vianet] CORRESP: 21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road

[21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing, 100016 The People’s Republic of China December 9, 2014 VIA EDGAR Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Jeffrey Kauten, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: 21Vianet Group, Inc. (the “Company”) Form 20-F for the Fiscal Year]

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

[TIANYIN PHARMACEUTICAL CO., INC FORM 10-K INDEX Page PART I Item 1 Description of Business 3 Item 1A Risk Factors 14 Item 1B Unresolved Staff Comments 25 Item 2 Description of Property 26 Item 3 Legal Proceedings 26 Item 4 Removed and Reserved 26 PART II Item 5 Market for Common Equity and Related Stockholder Matters and Issuer Purchases of] [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 EX-32.1 4 f10k2014ex32i_tianyinpharma.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 J. Tong Chief Financial Officer EX-32.2 5 f10k2014ex32ii_tianyinpharma.htm CERTIFICATION]

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TPI [TIANYIN PHARMACEUTICAL] 10-K: TIANYIN PHARMACEUTICAL CO., INC FORM 10-K INDEX Page

[TIANYIN PHARMACEUTICAL CO., INC FORM 10-K INDEX Page PART I Item 1 Description of Business 3 Item 1A Risk Factors 14 Item 1B Unresolved Staff Comments 25 Item 2 Description of Property 26 Item 3 Legal Proceedings 26 Item 4 Removed and Reserved 26 PART II Item 5 Market for Common Equity and Related Stockholder Matters and Issuer Purchases of] [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 EX-32.1 4 f10k2014ex32i_tianyinpharma.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 J. Tong Chief Financial Officer EX-32.2 5 f10k2014ex32ii_tianyinpharma.htm CERTIFICATION]

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