TPI [TIANYIN PHARMACEUTICAL] CORRESP: Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 May 12, 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: In response to your letter dated February]