Tianyin Pharmaceutical 8-K/A Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

Patrizio & Zhao, LLC
Certified Public Accountants and Consultants		322 Route 46 West
Member  of		Parsippany, NJ 07054
Alliance of worldwide accounting firms		Tel:  (973) 882-8810
		Fax: (973) 882-0788
		www.pzcpa.com

October 10, 2013

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Dear Sir or Madam:

We have read Item 4.01 of the Form 8-K dated October 8, 2013 filed by Tianyin Pharmaceutical Co., Inc. (the “Company”), and are in agreement with the statements made by the Company with respect to us contained therein.

/s/ Patrizio and Zhao LLC

Patrizio and Zhao LLC