[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]
[October 19, 2012 Mr. Terence O’Brien, Branch Chief 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Form 20-F Filed April 16, 2012 File No. 1-34999 Dear Mr. O’Brien: This letter sets forth the Company’s responses to the Staff’s comments. For your convenience, the Staff’s comments contained in the Comment Letter have been restated below in their entirety, with the]
[October 19, 2012 Mr. Terence O’Brien, Branch Chief 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Form 20-F Filed April 16, 2012 File No. 1-34999 Dear Mr. O’Brien: This letter sets forth the Company’s responses to the Staff’s comments. For your convenience, the Staff’s comments contained in the Comment Letter have been restated below in their entirety, with the]
[October 18, 2012 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street NE China Life Insurance Company Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Dear Mr. Rosenberg: The Company is grateful for the comments from the Staff, and has carefully considered the matters raised in the Comment Letter. On behalf]
[October 18, 2012 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street NE China Life Insurance Company Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Dear Mr. Rosenberg: The Company is grateful for the comments from the Staff, and has carefully considered the matters raised in the Comment Letter. On behalf]
[Solicitors and International Lawyers 12th Floor Gloucester Tower | The Landmark | 15 Queen’s Road Central | Hong Kong 香港 | 中环 | 皇后大道中十五号 | 置地广场 | 告罗士打大厦十二楼 电话 传真 www.shearman.com | Telephone PARTNERS Matthew D. Bersani Kyungwon Lee October 17, 2012 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re:]
[Solicitors and International Lawyers 12th Floor Gloucester Tower | The Landmark | 15 Queen’s Road Central | Hong Kong 香港 | 中环 | 皇后大道中十五号 | 置地广场 | 告罗士打大厦十二楼 电话 传真 www.shearman.com | Telephone PARTNERS Matthew D. Bersani Kyungwon Lee October 17, 2012 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re:]
[October 17, 2012 BY EDGAR Mr. Martin James Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, NE Re: Mindray Medical International Limited (Mindray) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 30, 2012 File No. 001-33036 Dear Mr. James: Sincerely, Kurt Berney of OMelveny & Myers LLP cc: Mr. Xu Hang Mr. Li]
[October 17, 2012 BY EDGAR Mr. Martin James Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, NE Re: Mindray Medical International Limited (Mindray) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 30, 2012 File No. 001-33036 Dear Mr. James: Sincerely, Kurt Berney of OMelveny & Myers LLP cc: Mr. Xu Hang Mr. Li]
[Solicitors and International Lawyers 12th Floor Gloucester Tower | The Landmark | 15 Queens Road Central | Hong Kong | | | | www.shearman.com | Telephone PARTNERS Matthew D. Bersaniungwon Lee October 17, 2012 VIA EDGAR Mr. Martin James, Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E.]
