[Louis Taubman (Admitted NY) lou@lhttlaw.com Email November 5, 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: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]
[Louis Taubman (Admitted NY) lou@lhttlaw.com Email November 5, 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: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]
[3,500,000 American Depositary Shares JinkoSolar Representing 14,000,000 Ordinary Shares STYLE="font-family:ARIAL" SIZE="2">JinkoSolar or JinkoSolar, is offering 2,000,000 American depositary shares, orSs, and the selling shareholders identified in this prospectus are offering 1,500,000Ss. EachS represents four ordinary shares, par value US$0.00002 per share, of JinkoSolar. TheSs are evidenced by American depositary receipts, orRs.]
[Form 6-K TABLE OF CONTENTS Page 3 4]
[3,500,000 American Depositary Shares JinkoSolar Representing 14,000,000 Ordinary Shares STYLE="font-family:ARIAL" SIZE="2">JinkoSolar or JinkoSolar, is offering 2,000,000 American depositary shares, orSs, and the selling shareholders identified in this prospectus are offering 1,500,000Ss. EachS represents four ordinary shares, par value US$0.00002 per share, of JinkoSolar. TheSs are evidenced by American depositary receipts, orRs.]
[Form 6-K TABLE OF CONTENTS Page 3 4]
[JinkoSolar S ONGGEN HANG / Longgen Zhang Chief Financial Officer JinkoSolar Announces Pricing of Follow-on Public Offering on the NYSE STYLE="font-family:Times New Roman" SIZE="2">SHANGHAI, China, November4, 2010 JinkoSolar (JinkoSolar or thempany) (NYSE: JKS), a fast-growing vertically integrated solar power product manufacturer with low-cost operations based in China, today announced that its follow-on public offering (the]
[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER TEL 852-2218-9100 WWW.ORRICK.COM CERTAIN PORTIONS OF THIS LETTER AS FILED VIA EDGAR HAVE BEEN OMITTED AND FILED SEPARATELY WITH THE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED INFORMATION HAS BEEN REPLACED IN THIS LETTER AS FILED VIA EDGAR WITH A PLACEHOLDER IDENTIFIED BY THE MARK [***].]
[JinkoSolar S ONGGEN HANG / Longgen Zhang Chief Financial Officer JinkoSolar Announces Pricing of Follow-on Public Offering on the NYSE STYLE="font-family:Times New Roman" SIZE="2">SHANGHAI, China, November4, 2010 JinkoSolar (JinkoSolar or thempany) (NYSE: JKS), a fast-growing vertically integrated solar power product manufacturer with low-cost operations based in China, today announced that its follow-on public offering (the]
[Issuer Free Writing Prospectus Registration No.333-170146 STYLE="font-family:Times New Roman" SIZE="2"> November4, 2010 JinkoSolar http://www.sec.gov/Archives/edgar/data/1481513/000119312510242749/df1a.htm The information belowsumes no exercise of the underwriters over-allotment option. Public Offering Price: US$36.00 perS Total Offering Price: US$126,000,000Ss offered by thempany: 2,000,000Ss offered by the Selling Shareholders: 1,500,000]
