TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)
[H UNTER T AUBMAN W EISS LLP Louis Taubman (Admitted NY) LTaubman@htwlaw.com Email: May 3, 2011 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, HUNTER TAUBMAN WEISS LLP Attorney at Law cc: Dr.]