[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]