[H UNTER T AUBMAN W EISS LLP Louis Taubman (Admitted NY) LTaubman@htwlaw.com Email: May 9, 2011 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, HUNTER TAUBMAN WEISS LLP Attorney at Law cc: Dr.]
[Ku6 Media Co., Ltd. Building 6, Zhengtongchuangyi Centre No. 18, Xibahe Xili, Chaoyang District, Beijing 100028, People’s Republic of China May 5, 2011 Mr. Joseph M. Kempf Mr. Robert S. Littlepage Mr. Ajay Koduri Division of Corporation Finance 100 F Street, N.E. Mail Stop 7010 U.S.A. Re: Ku6 Media Co., Ltd. Form 20-F for the Fiscal Year Ended December 31,]
[H UNTER T AUBMAN W EISS LLP Louis Taubman (Admitted NY) LTaubman@htwlaw.com Email: May 3, 2011 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, HUNTER TAUBMAN WEISS LLP Attorney at Law cc: Dr.]
[April 28, 2011 H. Roger Schwall Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2009 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: Set forth below are the Companys responses to the comments contained in the letter dated December 17, 2010 from the staff of the Commission (the Staff) (the numbered paragraphs below]
[April 28, 2011 H. Roger Schwall Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2009 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: Set forth below are the Companys responses to the comments contained in the letter dated December 17, 2010 from the staff of the Commission (the Staff) (the numbered paragraphs below]
[IMPSON HACHER S & ARTLETT LLP B MERICAN AWYERS A 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 April 26, 2011 VIA EDGAR Ms. Kate Beukenkamp, Staff Attorney Ms. Celeste Murphy, Legal Branch Chief Ms. Sharon Vigra, Senior Staff Accountant Mr. Kyle Moffat, Accountant]
[IMPSON HACHER S & ARTLETT LLP B MERICAN AWYERS A 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 April 26, 2011 VIA EDGAR Ms. Kate Beukenkamp, Staff Attorney Ms. Celeste Murphy, Legal Branch Chief Ms. Sharon Vigra, Senior Staff Accountant Mr. Kyle Moffat, Accountant]
[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:]
[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:]
[April 19, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Annual Report on Form 10-K for year ended December 31, 2010 Filed March 16,]
