TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)

[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 October 15, 2013 Division of Corporate Finance 100 F. Street, N.E. Attn: Jim B. Rosenberg Re: Tianyin Pharmaceutical Co, Inc. Item 4.01 Form 8-K Filed October 8, 2013 File No. 001-34189 Dear Mr. Rosenberg: This letter is provided in response to your letter dated October 9, 2013 regarding the above-referenced Form]

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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 October 15, 2013 Division of Corporate Finance 100 F. Street, N.E. Attn: Jim B. Rosenberg Re: Tianyin Pharmaceutical Co, Inc. Item 4.01 Form 8-K Filed October 8, 2013 File No. 001-34189 Dear Mr. Rosenberg: This letter is provided in response to your letter dated October 9, 2013 regarding the above-referenced Form]

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TPI [TIANYIN PHARMACEUTICAL] 8-K/A: Patrizio & Zhao, LLC Certified Public Accountants and

[Patrizio & Zhao, LLC Certified Public Accountants and Consultants 322 Route 46 West of Member Parsippany, NJ 07054 Alliance of worldwide accounting firms Tel: (973) 882-8810 Fax: (973) 882-0788 www.pzcpa.com October 10, 2013 100 F Street, N.E. Dear Sir or Madam: We have read Patrizio and Zhao LLC EX-16.1 2 f8k093013a1ex16i_tianyin.htm LETTER FROM PATRIZIO AND ZHAO LLC] [CURRENT REPORT FOR ISSUERS SUBJECT TO THE Amendment No. 1 to FORM 8-K/A CURRENT REPORT September 30, 2013 Date of Report (Date of Earliest Event Reported) Tianyin Pharmaceutical Co, Inc. Delaware 000-52236 20-4857782 (State or other jurisdiction (IRS Employer 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 South Renmin Road Chengdu, P. R. China, 610041 +011-86-28-8615-4737 o o o]

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TPI [TIANYIN PHARMACEUTICAL] 8-K: (Original Filing)

[CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM 8-K CURRENT REPORT September 30, 2013 Date of Report (Date of Earliest Event Reported) Tianyin Pharmaceutical Co, Inc. Delaware 000-52236 20-4857782 (State or other jurisdiction (IRS Employer of incorporation) Identification No.) 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 South Renmin Road Chengdu, P. R. China, 610041 +011-86-28-8615-4737 o o o]

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TPI [TIANYIN PHARMACEUTICAL] 8-K: CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM

[CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM 8-K CURRENT REPORT September 30, 2013 Date of Report (Date of Earliest Event Reported) Tianyin Pharmaceutical Co, Inc. Delaware 000-52236 20-4857782 (State or other jurisdiction (IRS Employer of incorporation) Identification No.) 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 South Renmin Road Chengdu, P. R. China, 610041 +011-86-28-8615-4737 o o o]

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TPI [TIANYIN PHARMACEUTICAL] 8-K: (Original Filing)

[TPI Announces Fiscal Year 2013 Financial Results September 27, 2013 Tianyin Pharmaceutical Inc. (NYSE Amex: TPI), a pharmaceutical company that specializes in the patented biopharmaceutical, modernized traditional Chinese medicine (mTCM), branded generics and active pharmaceutical ingredients (API) announced financial results for the fiscal year 2013. Fiscal Year 2013 Ended June 30, 2013 Financial Highlights: · Revenue was $67.5 million compared] [Tianyin Pharmaceutical Inc. Fiscal Year 2013 Annual Financial Results Conference Call September 27, 2013 Operator James Tong - Chief Financial Officer. Financial highlights of Fiscal year 2013 ended June 30, 2013: Revenue totaled $67.5 million compared with $69.6 million in fiscal year 2012, a decrease of 3% year-over-year. Operating income was $9.3 million, compared with $8.5 million in fiscal year] [CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM 8-K CURRENT REPORT September 27, 2013 Date of Report (Date of Earliest Event Reported) Tianyin Pharmaceutical Co, Inc. Delaware 000-52236 20-4857782 (State or other jurisdiction (IRS Employer of incorporation) Identification No.) 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 South Renmin Road Chengdu, P. R. China, 610041 +011-86-28-8615-4737 o o o]

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TPI [TIANYIN PHARMACEUTICAL] 8-K: TPI Announces Fiscal Year 2013 Financial Results September

[TPI Announces Fiscal Year 2013 Financial Results September 27, 2013 Tianyin Pharmaceutical Inc. (NYSE Amex: TPI), a pharmaceutical company that specializes in the patented biopharmaceutical, modernized traditional Chinese medicine (mTCM), branded generics and active pharmaceutical ingredients (API) announced financial results for the fiscal year 2013. Fiscal Year 2013 Ended June 30, 2013 Financial Highlights: · Revenue was $67.5 million compared] [Tianyin Pharmaceutical Inc. Fiscal Year 2013 Annual Financial Results Conference Call September 27, 2013 Operator James Tong - Chief Financial Officer. Financial highlights of Fiscal year 2013 ended June 30, 2013: Revenue totaled $67.5 million compared with $69.6 million in fiscal year 2012, a decrease of 3% year-over-year. Operating income was $9.3 million, compared with $8.5 million in fiscal year] [CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM 8-K CURRENT REPORT September 27, 2013 Date of Report (Date of Earliest Event Reported) Tianyin Pharmaceutical Co, Inc. Delaware 000-52236 20-4857782 (State or other jurisdiction (IRS Employer of incorporation) Identification No.) 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 South Renmin Road Chengdu, P. R. China, 610041 +011-86-28-8615-4737 o o o]

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TPI [TIANYIN PHARMACEUTICAL] 10-K: FORM 10-K x FOR THE FISCAL YEAR ENDED

[FORM 10-K x FOR THE FISCAL YEAR ENDED JUNE 30, 2013 o FOR THE TRANSITION PERIOD FROM TO TIANYIN PHARMACEUTICAL CO., INC. Delaware (State or other jurisdiction of incorporation) (I.R.S. Employer Identification or Organization No.) 23rd Floor, UnionsunYangkuo Plaza No.2, Block 3, Renmin Road South Chengdu, Sichuan, 610041 P. R. China 0086-028-86154737 and principal place of business) Securities registered under] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER I, Guoqing Jiang certify that: 1. I have reviewed this annual report on Form 10-K of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this annual 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 J. Tong, certify that: 1. I have reviewed this annual report on Form 10-K of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this annual 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 Chief Executive Officer, Chief Accounting Officer] [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 J. Tong Chief Financial Officer]

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