[October 26, 2012 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2011 (File No. 001-31517) Dear Mr. Spirgel: For your convenience, the Company has included the Staff comments in this response letter in italicized form]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR October 26, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR October 26, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 October 25, 2012 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Form 10-K for the Fiscal Year Ended June 30, 2012]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 October 25, 2012 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Form 10-K for the Fiscal Year Ended June 30, 2012]
[IMPSON HACHER ARTLETT S OWER ICBC T TH LOOR F ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D AIL DDRESS E-M +852-2514-7630 lchen@stblaw.com October 24, 2012 VIA EDGAR Ms. Kristin Lochhead Mr. Gary Todd Mr. Brian Cascio Mr. Louis Rambo Mr. Timothy Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: China]
[IMPSON HACHER ARTLETT S OWER ICBC T TH LOOR F ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D AIL DDRESS E-M +852-2514-7630 lchen@stblaw.com October 24, 2012 VIA EDGAR Ms. Kristin Lochhead Mr. Gary Todd Mr. Brian Cascio Mr. Louis Rambo Mr. Timothy Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: China]
[IMPSON HACHER ARTLETT S OWER ICBC T TH LOOR F ARDEN OAD 3 G ONG ONG STYLE="font-family:Times New Roman" SIZE="2">H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D AIL DDRESS E-M +852-2514-7630 lchen@stblaw.com October24, 2012 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2"> Ms.Kristin Lochhead Mr.Gary Todd Mr.Brianscio Mr.Louis Rambo Mr.Timothy Buchmiller]
[IMPSON HACHER ARTLETT S OWER ICBC T TH LOOR F ARDEN OAD 3 G ONG ONG STYLE="font-family:Times New Roman" SIZE="2">H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D AIL DDRESS E-M +852-2514-7630 lchen@stblaw.com October24, 2012 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2"> Ms.Kristin Lochhead Mr.Gary Todd Mr.Brianscio Mr.Louis Rambo Mr.Timothy Buchmiller]
[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]
