TPI [TIANYIN PHARMACEUTICAL] 10-Q: FORM 10-Q (Mark One) For the quarterly period

[FORM 10-Q (Mark One) For the quarterly period ended March 31, 2011 For the transition period from _______________ to _______________ Tianyin Pharmaceutical Co., Inc. Delaware (State or other jurisdiction of incorporation or organization) 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 +0086-028-86154737 (Address, including zip code, and telephone number, Large Accelerated] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER I, Guoqing Jiang certify that: 1. I have reviewed this quarterly report on Form 10-Q of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [CERTIFICATION OF CHIEF FINANCIAL OFFICER I, James Jiayuan Tong, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Guoqing Jiang Guoqing Jiang Chief Executive Officer & Chairman EX-32.1 4 ex32one.htm CERTIFICATION] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. James Jiayuan Tong James Jiayuan Tong Chief Financial Officer, Chief Accounting Officer, Chief Business and Development Officer,]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)

[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 May 12, 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: In response to your letter dated February]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd

[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 May 12, 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: In response to your letter dated February]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)

[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.]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: H UNTER T AUBMAN W EISS LLP Louis

[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.]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)

[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.]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: H UNTER T AUBMAN W EISS LLP Louis

[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:]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)

[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:]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)

[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]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: April 4, 2011 Division of Corporate Finance 100

[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]

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