TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 July 7, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2010 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated June 10, 2011 regarding the]