[March3, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F) Filed October14, 2010 File No.1-32993]
[March3, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F) Filed October14, 2010 File No.1-32993]
[March 3, 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]
[March3, 2011 VIA EDGAR AND FACSIMILE STYLE="font-family:Times New Roman" SIZE="2"> Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[March 3, 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]
[March3, 2011 VIA EDGAR AND FACSIMILE STYLE="font-family:Times New Roman" SIZE="2"> Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[VISIONCHINA MEDIA INC. March 2, 2011 VIA EDGAR Larry Spirgel Kate Beukenkamp Sharon Virga Kyle Moffatt 100 F Street, N.E. Re: Amendment No. 1 to the Form 20-F for the Year Ended December 31, 2009 Filed June 23, 2010 File No. 001-33821 Dear Mr. Spirgel, Ms. Beukenkamp, Ms. Virga and Mr. Moffatt: If you have any questions, please contact Mr.]
[VISIONCHINA MEDIA INC. March 2, 2011 VIA EDGAR Larry Spirgel Kate Beukenkamp Sharon Virga Kyle Moffatt 100 F Street, N.E. Re: Amendment No. 1 to the Form 20-F for the Year Ended December 31, 2009 Filed June 23, 2010 File No. 001-33821 Dear Mr. Spirgel, Ms. Beukenkamp, Ms. Virga and Mr. Moffatt: If you have any questions, please contact Mr.]
[February 25, 2011 Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Biostar Pharmaceuticals, Inc. Form 10-K for the Year Ended December 31, 2009 Filed March 31, 2010 File No. 001-34708 Dear Keira Nakada: The purpose of this letter is to provide the Company’s responses to the February 16, 2011 comment letter (the “Comment Letter”) to Mr. Ronghua]
[February 25, 2011 Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Biostar Pharmaceuticals, Inc. Form 10-K for the Year Ended December 31, 2009 Filed March 31, 2010 File No. 001-34708 Dear Keira Nakada: The purpose of this letter is to provide the Company’s responses to the February 16, 2011 comment letter (the “Comment Letter”) to Mr. Ronghua]
