[H UNTER T AUBMAN W EISS LLP Louis Taubman (Admitted NY) LTaubman@htwlaw.com Email: April 25, 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:]
[Indicate the number of outstanding shares of each of the issuers classes of capital or common stock as of the close of the period covered by the annual report. 54,305,961 common shares as of December 31, 2010 o x o x x o o o] [List of Subsidiaries 1. Sinovac Biotech (Hong Kong) Ltd., a Hong Kong company 2. Tangshan Yian Biological Engineering Co., Ltd., a PRC company 3. Sinovac Biotech Co., Ltd., a PRC company 4. Sinovac Research and Development Co., Ltd. (formerly known as Beijing Sinovac Biological Technology Co., Ltd.), a PRC company 5. Sinovac (Dalian) Vaccine Technology Co., Ltd., a PRC company] [Certification by the Chief Executive Officer I, Weidong Yin, certify that: 1. I have reviewed this annual report on Form 20-F of Sinovac Biotech Ltd. (the “Company”); 2. Based on my knowledge, this 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] [Certification by the Chief Financial Officer I, Jacob Chik Keung Ho, certify that: 1. I have reviewed this annual report on Form 20-F of Sinovac Biotech Ltd. (the “Company”); 2. Based on my knowledge, this 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] [Certification by the Chief Executive Officer 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. EX-13.1 13 v219311_ex13-1.htm] [Certification by the Chief Financial Officer 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. EX-13.2 14 v219311_ex13-2.htm] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the Registration Statement (Form S−8 No. 333−161827) pertaining to the 2003 Stock Option Plan of Sinovac Biotech Ltd., of our reports dated April 22, 2011, with respect to the consolidated financial statements of Sinovac Biotech Ltd., and the effectiveness of internal control over financial reporting]
[Indicate the number of outstanding shares of each of the issuers classes of capital or common stock as of the close of the period covered by the annual report. 54,305,961 common shares as of December 31, 2010 o x o x x o o o] [List of Subsidiaries 1. Sinovac Biotech (Hong Kong) Ltd., a Hong Kong company 2. Tangshan Yian Biological Engineering Co., Ltd., a PRC company 3. Sinovac Biotech Co., Ltd., a PRC company 4. Sinovac Research and Development Co., Ltd. (formerly known as Beijing Sinovac Biological Technology Co., Ltd.), a PRC company 5. Sinovac (Dalian) Vaccine Technology Co., Ltd., a PRC company] [Certification by the Chief Executive Officer I, Weidong Yin, certify that: 1. I have reviewed this annual report on Form 20-F of Sinovac Biotech Ltd. (the “Company”); 2. Based on my knowledge, this 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] [Certification by the Chief Financial Officer I, Jacob Chik Keung Ho, certify that: 1. I have reviewed this annual report on Form 20-F of Sinovac Biotech Ltd. (the “Company”); 2. Based on my knowledge, this 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] [Certification by the Chief Executive Officer 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. EX-13.1 13 v219311_ex13-1.htm] [Certification by the Chief Financial Officer 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. EX-13.2 14 v219311_ex13-2.htm] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the Registration Statement (Form S−8 No. 333−161827) pertaining to the 2003 Stock Option Plan of Sinovac Biotech Ltd., of our reports dated April 22, 2011, with respect to the consolidated financial statements of Sinovac Biotech Ltd., and the effectiveness of internal control over financial reporting]
[Sinovac Reports Fourth Quarter and Full Year 2010 Financial Results – Conference call scheduled for Thursday, March 31, 2011 at 8:00 AM EDT – Beijing – March 31, 2011 – Sinovac Biotech Ltd. (NASDAQ: SVA), a leading provider of biopharmaceutical products in China, announced today its fourth quarter and full year financial results periods ended December 31, 2010. Business Highlights] [SINOVAC BIOTECH LTD. No. 39 Shangdi Xi Road Haidian District Beijing 100085, People’s Republic of China x o Form 20-F SINOVAC BIOTECH LTD.]
[Sinovac Reports Fourth Quarter and Full Year 2010 Financial Results – Conference call scheduled for Thursday, March 31, 2011 at 8:00 AM EDT – Beijing – March 31, 2011 – Sinovac Biotech Ltd. (NASDAQ: SVA), a leading provider of biopharmaceutical products in China, announced today its fourth quarter and full year financial results periods ended December 31, 2010. Business Highlights] [SINOVAC BIOTECH LTD. No. 39 Shangdi Xi Road Haidian District Beijing 100085, People’s Republic of China x o Form 20-F SINOVAC BIOTECH LTD.]
[Sinovac Biotech Files Clinical Trial Applications with SFDA for its Proprietary Pneumococcal Polysaccharides Vaccines (PPV) -Completes Pre-Clinical Studies- Source: Sinovac Biotech Ltd. On Monday January 31, 2011, 8:00 am EST BEIJING, Jan. 31, 2011 /PRNewswire-Asia/ -- Sinovac Biotech Ltd. (Nasdaq:SVA - News), a leading provider of biopharmaceutical products in China, announced today the submission of the applications to commence human] [SINOVAC BIOTECH LTD. No. 39 Shangdi Xi Road Haidian District Beijing 100085, People’s Republic of China x o Form 20-F SINOVAC BIOTECH LTD.]
[Sinovac Biotech Files Clinical Trial Applications with SFDA for its Proprietary Pneumococcal Polysaccharides Vaccines (PPV) -Completes Pre-Clinical Studies- Source: Sinovac Biotech Ltd. On Monday January 31, 2011, 8:00 am EST BEIJING, Jan. 31, 2011 /PRNewswire-Asia/ -- Sinovac Biotech Ltd. (Nasdaq:SVA - News), a leading provider of biopharmaceutical products in China, announced today the submission of the applications to commence human] [SINOVAC BIOTECH LTD. No. 39 Shangdi Xi Road Haidian District Beijing 100085, People’s Republic of China x o Form 20-F SINOVAC BIOTECH LTD.]
[Sinovac Biotech Submits Clinical Trial Application to SFDA for Pneumococcal Conjugate Vaccine (PCV) -Completes Pre-Clinical Studies- Source: Sinovac Biotech Ltd. On Thursday March 3, 2011, 8:00 am EST BEIJING, March 3, 2011 /PRNewswire-Asia/ -- Sinovac Biotech Ltd. (Nasdaq:SVA - News), a leading provider of biopharmaceutical products in China, announced today it submitted the application to commence clinical trials for its] [SINOVAC BIOTECH LTD. No. 39 Shangdi Xi Road Haidian District Beijing 100085, People’s Republic of China x o Form 20-F SINOVAC BIOTECH LTD.]
[Sinovac Biotech Submits Clinical Trial Application to SFDA for Pneumococcal Conjugate Vaccine (PCV) -Completes Pre-Clinical Studies- Source: Sinovac Biotech Ltd. On Thursday March 3, 2011, 8:00 am EST BEIJING, March 3, 2011 /PRNewswire-Asia/ -- Sinovac Biotech Ltd. (Nasdaq:SVA - News), a leading provider of biopharmaceutical products in China, announced today it submitted the application to commence clinical trials for its] [SINOVAC BIOTECH LTD. No. 39 Shangdi Xi Road Haidian District Beijing 100085, People’s Republic of China x o Form 20-F SINOVAC BIOTECH LTD.]
[Sinovac Reports Positive Preliminary Phase I Clinical Trial Results for EV71 Vaccine in Adult Group Unblinded Results Show Good Safety Profile and Preliminary Immunogenicity Source: Sinovac Biotech Ltd. On Thursday March 10, 2011, 8:00 am EST BEIJING, March 10, 2011 /PRNewswire-Asia/ -- Sinovac Biotech Ltd. (Nasdaq:SVA - News), a leading provider of biopharmaceutical products in China, announced today the unblinding] [SINOVAC BIOTECH LTD. No. 39 Shangdi Xi Road Haidian District Beijing 100085, People’s Republic of China x o Form 20-F SINOVAC BIOTECH LTD.]
