[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]
[Bank Acceptance Agreement Party A: Henan Province Pingdingshan Hongli Coal & Coke Co., Ltd. Party B: Pingdingshan Rural Cooperative Bank Whereas Party A has been granted bank acceptance credit from Party B of RMB 110 million and has requested additional credit, and thus the parties hereby enter into the following agreement: I. Party B hereby further grants Party A bank] [FORM 8-K CURRENT REPORT Date of report (Date of earliest event reported): January 7, 2011 SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. Florida 001-15931 59-3404233 (State or other jurisdiction of incorporation or organization) (Commission File No.) (IRS Employer Identification No.) Kuanggong Road and Tiyu Road 10th Floor Chengshi Xin Yong She, Tiyu Road, Xinhua District Pingdingshan, Henan Province People’s Republic]
