[AGRIARPORATION 21/F Tower B, Ping An IFC 1-3 Xinyuan South Road, Chaoyang District, Beijing 100027 Tel: +86 10 8438 1060 Fax: +86 10 8438 1003 April 5th, 2011 VIA EDGAR AND FACSIMILE Tia Jenkins Re:riarporation Dear Ms.Jenkins and Mr.Archfield: For ease of review, we have set forth below each of the numberedmments of the Staffs]
[AGRIARPORATION 21/F Tower B, Ping An IFC 1-3 Xinyuan South Road, Chaoyang District, Beijing 100027 Tel: +86 10 8438 1060 Fax: +86 10 8438 1003 April 5th, 2011 VIA EDGAR AND FACSIMILE Tia Jenkins Re:riarporation Dear Ms.Jenkins and Mr.Archfield: For ease of review, we have set forth below each of the numberedmments of the Staffs]
[AGRIARPORATION 21/F Tower B, Ping An IFC 1-3 Xinyuan South Road, Chaoyang District, Beijing 100027 Tel: +86 10 8438 1060 Fax: +86 10 8438 1003 April 5th, 2011 VIA EDGAR AND FACSIMILE Tia Jenkins Re:riarporation Dear Ms.Jenkins and Mr.Archfield: For ease of review, we have set forth below each of the numberedmments of the Staffs]
[AGRIARPORATION 21/F Tower B, Ping An IFC 1-3 Xinyuan South Road, Chaoyang District, Beijing 100027 Tel: +86 10 8438 1060 Fax: +86 10 8438 1003 April 5th, 2011 VIA EDGAR AND FACSIMILE Tia Jenkins Re:riarporation Dear Ms.Jenkins and Mr.Archfield: For ease of review, we have set forth below each of the numberedmments of the Staffs]
[Item5. Operating and Financial Review and Prospects, page 40 D. Trend Information, page 57 1. We note from your response to comment one of our letter dated February17, 2011 that you do not believe the proposed divestiture of P3A was probable, because it was subject to approval by the audit committee. In Item7 of your]
[Item5. Operating and Financial Review and Prospects, page 40 D. Trend Information, page 57 1. We note from your response to comment one of our letter dated February17, 2011 that you do not believe the proposed divestiture of P3A was probable, because it was subject to approval by the audit committee. In Item7 of your]
[April 4, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated February 17, 2011, regarding the above-referenced]
[April 4, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated February 17, 2011, regarding the above-referenced]
[April 1, 2011 H. Roger Schwall Re: PetroChina Company Limited Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: We received your letter on March 22, 2011 and we are in the process of collecting and investigating the relevant facts in order to prepare accurate and complete answers to these issues. Therefore, we respectfully request an extension of the deadline to]
[April 1, 2011 H. Roger Schwall Re: PetroChina Company Limited Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: We received your letter on March 22, 2011 and we are in the process of collecting and investigating the relevant facts in order to prepare accurate and complete answers to these issues. Therefore, we respectfully request an extension of the deadline to]
