SKBI [SKYSTAR BIO-PHARMACEUTICAL CO] 10-Q: (Original Filing)

[SKYSTAR BIO-PHARMACEUTICAL COMPANY FORM 10-Q INDEX Page No. 3 PART I. FINANCIAL INFORMATION 4 Item 1. Condensed Consolidated Financial Statements 4 Condensed Consolidated Balance Sheets as of June 30, 2011 (unaudited) and December 31, 2010 4 Condensed Consolidated Statements of Income and Other Comprehensive Income for the Six Months Ended June 30, 2011 and 2010 (unaudited) 5] [CERTIFICATION I, Weibing Lu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of SKYSTAR BIO-PHARMACEUTICAL COMPANY; 2. Based on my knowledge, this report does not contain 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 were] [CERTIFICATION I, Bing Mei, certify that: 1. I have reviewed this quarterly report on Form 10-Q of SKYSTAR BIO-PHARMACEUTICAL COMPANY; 2. Based on my knowledge, this report does not contain 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 were] [CERTIFICATION (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Weibing Lu] [CERTIFICATION (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Bing Mei Bing Mei Chief Financial Officer (Principal Accounting and Financial Officer)]

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TPI [TIANYIN PHARMACEUTICAL] 10-Q/A: (Original Filing)

[FORM 10-Q/A (Amendment No. 1) (Mark One) For the quarterly period ended December 31, 2010 For the transition period from _______________ to _______________ Tianyin Pharmaceutical Co., Inc. Delaware (State or other jurisdiction of incorporation or organization) 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 +0086-028-86154737 (Address, including zip code, and telephone] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER I, Guoqing Jiang certify that: 1. I have reviewed this quarterly report on Form 10-Q/A of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [CERTIFICATION OF CHIEF FINANCIAL OFFICER I, James Jiayuan Tong, certify that: 1. I have reviewed this quarterly report on Form 10-Q/A of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2)T he information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Guoqing Jiang Chief Executive Officer & Chairman] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. James Jiayuan Tong Chief Financial Officer, Chief Accounting Officer, Chief Business and Development Officer, Director]

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TPI [TIANYIN PHARMACEUTICAL] 10-Q/A: (Original Filing)

[FORM 10-Q/A (Amendment No.1) (Mark One) For the quarterly period ended September 30, 2010 For the transition period from _______________ to _______________ Tianyin Pharmaceutical Co., Inc. Delaware (State or other jurisdiction of incorporation or organization) 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 +0086-028-86154737 (Address, including zip code, and telephone number,] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER I, Guoqing Jiang certify that: 1. I have reviewed this quarterly report on Form 10-Q/A of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [CERTIFICATION OF CHIEF FINANCIAL OFFICER I, James Jiayuan Tong, certify that: 1. I have reviewed this quarterly report on Form 10-Q/A of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2)T he information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Guoqing Jiang Chief Executive Officer & Chairman] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. James Jiayuan Tong Chief Financial Officer, Chief Accounting Officer, Chief Business and Development Officer, Director]

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TPI [TIANYIN PHARMACEUTICAL] 10-Q/A: FORM 10-Q/A (Amendment No.1) (Mark One) For the

[FORM 10-Q/A (Amendment No.1) (Mark One) For the quarterly period ended September 30, 2010 For the transition period from _______________ to _______________ Tianyin Pharmaceutical Co., Inc. Delaware (State or other jurisdiction of incorporation or organization) 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 +0086-028-86154737 (Address, including zip code, and telephone number,] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER I, Guoqing Jiang certify that: 1. I have reviewed this quarterly report on Form 10-Q/A of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [CERTIFICATION OF CHIEF FINANCIAL OFFICER I, James Jiayuan Tong, certify that: 1. I have reviewed this quarterly report on Form 10-Q/A of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2)T he information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Guoqing Jiang Chief Executive Officer & Chairman] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. James Jiayuan Tong Chief Financial Officer, Chief Accounting Officer, Chief Business and Development Officer, Director]

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SKBI [SKYSTAR BIO-PHARMACEUTICAL] 10-Q: (Original Filing)

[SKYSTAR BIO-PHARMACEUTICALMPANY FORM10-Q INDEX Page No. 3 PART I.FINANCIAL INFORMATION 4 Item 1.ndensednsolidated Financial Statements 4ndensednsolidated Balance Sheets of June 30, 2011 (unaudited) and December 31, 2010 4ndensednsolidated Statements ofome and Othermprehensiveomefor the Six Months Ended June 30, 2011 and 2010 (unaudited)] [CERTIFICATION I, WeibingLu, certify that: 1. I have reviewed this quarterly report on Form 10-Q ofYSTARBIO-PHARMACEUTICALCOMPANY; 2. Based on my knowledge, this 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 were] [CERTIFICATION I, Bing Mei, certify that: 1. I have reviewed this quarterly report on Form 10-Q ofYSTARBIO-PHARMACEUTICALCOMPANY; 2. Based on my knowledge, this 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 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany at thetes and for the periods indicated. WeibingLu v233000_ex32-1.htm 4 EX-32.1] [CERTIFICATION (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany at thetes and for the periods indicated. Bing Mei Bing Mei Chief Financial Officer (Principal Accounting and Financial Officer) v233000_ex32-2.htm 5 EX-32.2]

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SKBI [SKYSTAR BIO-PHARMACEUTICAL] 10-Q: SKYSTAR BIO-PHARMACEUTICALMPANY FORM10-Q INDEX Page No. 3 PART

[SKYSTAR BIO-PHARMACEUTICALMPANY FORM10-Q INDEX Page No. 3 PART I.FINANCIAL INFORMATION 4 Item 1.ndensednsolidated Financial Statements 4ndensednsolidated Balance Sheets of June 30, 2011 (unaudited) and December 31, 2010 4ndensednsolidated Statements ofome and Othermprehensiveomefor the Six Months Ended June 30, 2011 and 2010 (unaudited)] [CERTIFICATION I, WeibingLu, certify that: 1. I have reviewed this quarterly report on Form 10-Q ofYSTARBIO-PHARMACEUTICALCOMPANY; 2. Based on my knowledge, this 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 were] [CERTIFICATION I, Bing Mei, certify that: 1. I have reviewed this quarterly report on Form 10-Q ofYSTARBIO-PHARMACEUTICALCOMPANY; 2. Based on my knowledge, this 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 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany at thetes and for the periods indicated. WeibingLu v233000_ex32-1.htm 4 EX-32.1] [CERTIFICATION (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany at thetes and for the periods indicated. Bing Mei Bing Mei Chief Financial Officer (Principal Accounting and Financial Officer) v233000_ex32-2.htm 5 EX-32.2]

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TPI [TIANYIN PHARMACEUTICAL] CORRESP: (Original Filing)

[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 August 22, 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 August 22, 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] 10-Q/A: (Original Filing)

[FORM 10-Q/A (Amendment No. 1) (Mark One) For the quarterly period ended March 31, 2011 For the transition period from _______________ to _______________ Tianyin Pharmaceutical Co., Inc. Delaware (State or other jurisdiction of incorporation or organization) 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 +0086-028-86154737 (Address, including zip code, and telephone] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER I, Guoqing Jiang certify that: 1. I have reviewed this quarterly report on Form 10-Q/A of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [CERTIFICATION OF CHIEF FINANCIAL OFFICER I, James Jiayuan Tong, certify that: 1. I have reviewed this quarterly report on Form 10-Q/A of Tianyin Pharmaceutical Co., Inc. 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Guoqing Jiang Guoqing Jiang Chief Executive Officer & Chairman] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. James Jiayuan Tong James Jiayuan Tong Chief Financial Officer, Chief Accounting Officer, Chief Business and Development Officer,]

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