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[Unit 2318, China World Trade Office 2 1 Jian Guo Men Wai Avenue Beijing 100004 Peoples Republic of China Tel: +86.10.5965.7000 Fax: +86.10.5965.7001 www.lw.com FIRM / AFFILIATE OFFICES Abu Dhabi Moscow Barcelona Munich Beijing New Jersey Boston New York Brussels Orange County Chicago Paris Doha Riyadh Dubai Rome Frankfurt San Diego Hamburg]
[UNITED MICROELECTRONICS CORPORATION July 12, 2011 Mail Stop 3030 Eric Atallah, Staff Accountant Kate Tillan, Assistant Chief Accountant Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: United Microelectronics Corporation Form 20-F for the fiscal year ended December 31, 2010 File No. 001-15128 Dear Mr. Atallah, Ms. Tillan and Mr. Martin: For your convenience,]
[UNITED MICROELECTRONICS CORPORATION July 12, 2011 Mail Stop 3030 Eric Atallah, Staff Accountant Kate Tillan, Assistant Chief Accountant Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: United Microelectronics Corporation Form 20-F for the fiscal year ended December 31, 2010 File No. 001-15128 Dear Mr. Atallah, Ms. Tillan and Mr. Martin: For your convenience,]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 July 7, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2010 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated June 10, 2011 regarding the]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 July 7, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2010 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated June 10, 2011 regarding the]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 July 7, 2011 Accounting Branch 100 F. Street, N.E. Attn: Joel Parker Re: Tianyin Pharmaceutical Co., Inc. Item 4.02, Form 8-K filed June 16, 2011 File No. 001-34189 Dear Mr. Parker: This letter is provided in response to your letter dated June 23, 2011 regarding the above-referenced Form 8-K for Tianyin]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 July 7, 2011 Accounting Branch 100 F. Street, N.E. Attn: Joel Parker Re: Tianyin Pharmaceutical Co., Inc. Item 4.02, Form 8-K filed June 16, 2011 File No. 001-34189 Dear Mr. Parker: This letter is provided in response to your letter dated June 23, 2011 regarding the above-referenced Form 8-K for Tianyin]
[SINOCOKING COAL & COKE CHEMICAL INDUSTRIES, INC. Kuanggong Road and Tiyu Road 10th Floor Chengshi Xin Yong She, Xinhua District Pingdingshan, Henan Province People’s Republic of China 467000 Telephone: +86-3752882999 June 30, 2011 FILED AS EDGAR CORRESPONDENCE Division of Corporation Finance 100 F Street, N.E. Attn: Melinda Hooker Re: Sinocoking Coal & Coke Chemical Industries, Inc. Form 8-K Filed May]
