Ticker: TPI, Company: TIANYIN PHARMACEUTICAL CO., INC., Type: CORRESP, Date: 2012-10-23
Original SEC Filing: Click here

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Webplus: TPI/20121023/CORRESP/1/000.htm SEC Original: filename1.htm
October 23, 2012 Division of Corporate Finance 100 F. Street, N.E. Attn: Nandini Acharya Re: Tianyin Pharmaceutical Co., Inc. Dear Ms. Acharya: This letter is provided in response to your letters dated April 5, 2012 and June 27, 2012, regarding the above-referenced Post Effective Amendments to Form S-1 for Tianyin Pharmaceutical Co., Inc. (the “Company”). Responses are set forth below

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Company Information:

Ticker: TPI, Company: TIANYIN PHARMACEUTICAL CO., INC., Type: CORRESP, Date: 2012-10-23CIK: 0001362718, Location: F4, SIC: 2834, SIC Desc: PHARMACEUTICAL PREPARATIONS
Business Phone & Address:
23RD FLOOR, UNIONSUN YANGKUO PLAZA
CHENGDU, P.R. 610041