Re: | Tianyin Pharmaceutical Co, Inc.
Item 4.01 Form 8-K
Filed October 8, 2013
File No. 001-34189
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1.
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Refer to your disclosure: “It is our understanding that P&Z’s previously issued audit opinions before September 30, 2013, including the audit opinion on the Company’s financial statements for the fiscal year ended June 30, 2013, are still valid.” Since Patrizio & Zhao LLC is barred from practicing before the SEC, amend your filing to disclose that financial statements for a period previously audited by Patrizio & Zhao LLC and required to be included in a filing made by the Company after September 30, 2013 will have to be re- audited by a firm that is registered with the PCAOB.
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2.
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Please include, as Exhibit 16, a letter from your former accountants, Patrizio & Zhao LLC, as required by Item 304(a)(3) of Regulation S-K. Please ensure that your former accountants date their letter.
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we are responsible for the adequacy and accuracy of the disclosure in the filing;
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staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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we may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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Very truly yours,
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Tianyin Pharmaceutical Co., Inc
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/s/ Jiayuan Tong
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By: Jiayuan Tong
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Chief Financial Officer
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cc: |
Guoqing Jiang, CEO
Tianyin Pharmaceutical Co., Inc.
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Attorney: Louis Taubman
Hunter Taubman Weiss LLP
130 w. 42nd Street, Suite 1050, New York, NY 10036
Fax: 212-202-6380
Tel: 212-732-7184
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