December 13, 2010
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
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:
I am counsel to Tianyin Pharmaceutical Co., Inc. (“Tianyin”). Tianyin received your comment letter December 1, 2010 regarding the above referenced Annual Report on Form 10-K. On behalf of my client, I am writing to inform you that Tianyin intends to file its response to your letter on or before January 15, 2011. Please feel free to contact the undersigned if you have any questions regarding the Form 10-K or this letter.
| Very truly yours, | ||
| LESER HUNTER TAUBMAN & TAUBMAN | ||
| /s/ Louis Taubman | ||
| By: Louis Taubman | ||
| Attorney at Law |
cc: Dr. Jiang,
Tianyin Pharmaceutical Co., Inc.
CEO
