TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)

[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 July 7, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2010 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated June 10, 2011 regarding the]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd

[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 July 7, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2010 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated June 10, 2011 regarding the]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)

[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 July 7, 2011 Accounting Branch 100 F. Street, N.E. Attn: Joel Parker Re: Tianyin Pharmaceutical Co., Inc. Item 4.02, Form 8-K filed June 16, 2011 File No. 001-34189 Dear Mr. Parker: This letter is provided in response to your letter dated June 23, 2011 regarding the above-referenced Form 8-K for Tianyin]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd

[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 July 7, 2011 Accounting Branch 100 F. Street, N.E. Attn: Joel Parker Re: Tianyin Pharmaceutical Co., Inc. Item 4.02, Form 8-K filed June 16, 2011 File No. 001-34189 Dear Mr. Parker: This letter is provided in response to your letter dated June 23, 2011 regarding the above-referenced Form 8-K for Tianyin]

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TPI [TIANYIN PHARMACEUTICAL] 8-K/A: (Original Filing)

[CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM 8-K/A CURRENT REPORT June 10, 2011 Date of Report (Date of Earliest Event Reported) Tianyin Pharmaceutical Co, Inc. Delaware 000-52236 20-4857782 (State or other jurisdiction (IRS Employer of incorporation Indentification No.) 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 South Renmin Road Chengdu, P. R. China, 610041 +011-86-28-8615-4737 Item 4 –]

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TPI [TIANYIN PHARMACEUTICAL] 8-K/A: CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM

[CURRENT REPORT FOR ISSUERS SUBJECT TO THE FORM 8-K/A CURRENT REPORT June 10, 2011 Date of Report (Date of Earliest Event Reported) Tianyin Pharmaceutical Co, Inc. Delaware 000-52236 20-4857782 (State or other jurisdiction (IRS Employer of incorporation Indentification No.) 23rd Floor, Unionsun Yangkuo Plaza, No. 2, Block 3 South Renmin Road Chengdu, P. R. China, 610041 +011-86-28-8615-4737 Item 4 –]

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MY [CHINA MING YANG WIND POWER] 20-F/A: (Original Filing)

[EXPLANATORY NOTE Item16D. Exemptions from the Listing Standards for Auditmmittees 1 Item16G.rporate Goverance 1 Item19. 2 6 EX 4.55 EX 4.56 EX 4.57 EX 12.1 EX 12.2 EX 13.1 EX 13.2 This Amendment No.1 does not reflect events occurring after the filing of the Original Annual Report and does not modify or update the disclosure] [STYLE="font-family:Times New Roman" SIZE="2">Contract No. MYJSXK20101015-1 Technology Licensereement Licensing of Mingyang 1.5MW Wind Turbine Design and Manufacturing Technology Inner Mongolia Mingyang Wind Power Equipment Licensee (Party A): Guangdong Mingyang Wind Power Industry STYLE="font-family:Times New Roman" SIZE="2">Licensor (Party B): October 2010 Signing Time: Zhongshan, Guangdong STYLE="font-family:Times New Roman" SIZE="2">Signing Place:] [STYLE="font-family:Times New Roman" SIZE="2">Real Estatelesntract of Guangdong Province (Applicable toles of Second-Hand House) Thisntract is provided by Zhongshan Municipal Bureau of National Land Resources free of charge STYLE="font-family:Times New Roman" SIZE="2"> Real Estatelesntract (Contract No.: By and between: STYLE="font-family:Times New Roman" SIZE="2"> Zhongshan Mingyang Electrical Appliances] [Machinery Transferreement STYLE="font-family:Times New Roman" SIZE="2">ntract No.: MY-FD091230 Subject:signment ofmputer and low voltage switchbinet STYLE="font-family:Times New Roman" SIZE="2">Location: Zhongshan, Guangdong province, P.R.China Party A (Assignor): Zhongshan Mingyang Electrical Appliances STYLE="font-family:Times New Roman" SIZE="2">Address:lingministrative District, Torch Industrial Development Zone, Zhongshan, Guangdong Province STYLE="font-family:Times New Roman" SIZE="2">Postalde: 528437] [Certification by the Chief Executive Officer STYLE="font-family:Times New Roman" SIZE="2"> I, Chuanwei Zhang, certify that: 1. 2. Based on my knowledge, this annual report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification by the Chief Financial Officer STYLE="font-family:Times New Roman" SIZE="2"> I, Manfred Loong, certify that: 1. 2. Based on my knowledge, this annual report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification by the Chief Executive Officer STYLE="font-family:Times New Roman" SIZE="2"> (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Chuanwei Zhang Chief Executive Officer dex131.htm 7 EX-13.1] [Certification by the Chief Financial Officer STYLE="font-family:Times New Roman" SIZE="2"> (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Manfred Loong Chief Financial Officer dex132.htm 8 EX-13.2]

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MY [CHINA MING YANG WIND POWER] 20-F/A: EXPLANATORY NOTE Item16D. Exemptions from the Listing Standards

[EXPLANATORY NOTE Item16D. Exemptions from the Listing Standards for Auditmmittees 1 Item16G.rporate Goverance 1 Item19. 2 6 EX 4.55 EX 4.56 EX 4.57 EX 12.1 EX 12.2 EX 13.1 EX 13.2 This Amendment No.1 does not reflect events occurring after the filing of the Original Annual Report and does not modify or update the disclosure] [STYLE="font-family:Times New Roman" SIZE="2">Contract No. MYJSXK20101015-1 Technology Licensereement Licensing of Mingyang 1.5MW Wind Turbine Design and Manufacturing Technology Inner Mongolia Mingyang Wind Power Equipment Licensee (Party A): Guangdong Mingyang Wind Power Industry STYLE="font-family:Times New Roman" SIZE="2">Licensor (Party B): October 2010 Signing Time: Zhongshan, Guangdong STYLE="font-family:Times New Roman" SIZE="2">Signing Place:] [STYLE="font-family:Times New Roman" SIZE="2">Real Estatelesntract of Guangdong Province (Applicable toles of Second-Hand House) Thisntract is provided by Zhongshan Municipal Bureau of National Land Resources free of charge STYLE="font-family:Times New Roman" SIZE="2"> Real Estatelesntract (Contract No.: By and between: STYLE="font-family:Times New Roman" SIZE="2"> Zhongshan Mingyang Electrical Appliances] [Machinery Transferreement STYLE="font-family:Times New Roman" SIZE="2">ntract No.: MY-FD091230 Subject:signment ofmputer and low voltage switchbinet STYLE="font-family:Times New Roman" SIZE="2">Location: Zhongshan, Guangdong province, P.R.China Party A (Assignor): Zhongshan Mingyang Electrical Appliances STYLE="font-family:Times New Roman" SIZE="2">Address:lingministrative District, Torch Industrial Development Zone, Zhongshan, Guangdong Province STYLE="font-family:Times New Roman" SIZE="2">Postalde: 528437] [Certification by the Chief Executive Officer STYLE="font-family:Times New Roman" SIZE="2"> I, Chuanwei Zhang, certify that: 1. 2. Based on my knowledge, this annual report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification by the Chief Financial Officer STYLE="font-family:Times New Roman" SIZE="2"> I, Manfred Loong, certify that: 1. 2. Based on my knowledge, this annual report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification by the Chief Executive Officer STYLE="font-family:Times New Roman" SIZE="2"> (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Chuanwei Zhang Chief Executive Officer dex131.htm 7 EX-13.1] [Certification by the Chief Financial Officer STYLE="font-family:Times New Roman" SIZE="2"> (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Manfred Loong Chief Financial Officer dex132.htm 8 EX-13.2]

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