TPI [TIANYIN PHARMACEUTICAL] CORRESP: Louis Taubman (Admitted NY) lou@lhttlaw.com Email November 5,
[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]