[January18, 2011 VIA EDGAR John Reynolds Re: Agria Corporation Form20-F for the Year Ended December31, 2009 Filed June29, 2010 File No.001-33766 Dear Mr.Reynolds and Mr.Archfield: The Company expects to submit responses to the Staffs comments by January31, 2011, and will file Amendment No.2 on Form 20-F/A to the 2009 Form 20-F, if necessary, in response]
[January 18, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated December 1, 2010, regarding the above-referenced]
[January 18, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated December 1, 2010, regarding the above-referenced]
