U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C.  20549  FORM 10-QSB/A  (Mark
One)  [x]
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934   For
the quarterly period ended December 31, 2007  [ ]
TRANSITION REPORT PURSUANT TO SECTION 13
OR
15(d) OF THE SECURITIES EXCHANGE ACT OF 1934   For
the transition period from _______________ to _______________   Commission File
Number  Tianyin Pharmaceutical Co., Inc.  (Exact name of registrant as specified in its charter)  Delaware
(State or other jurisdiction
of incorporation or organization)

20-4857782
(IRS
Employer Identification No.)  11th
Floor, South Tower, Jinjiang Times Garden 107
Jin Li Road West Chengdu , P. R. China,
610072+0086-028-86154737 (Address, including zip code, and telephone number,including
area code, of Registrants principal executive offices)  Viscorp, Inc, 627 Nevin Avenue, Sewickley, Pennsylvania
15143, December 31 (Former name, former address and former fiscal year, if
changed since last report)     Check whether the issuer (1) filed all reports required to
be filed by Section 13 or 15(d) of the Exchange Act of 1934 during the past
12 months (or for such shorter period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements for the
past 90 days. Yes [X ] No [ ]  Indicate by check
mark whether the registrant is a shell company (as defined in Rule 12b-2 of the
Securities Exchange Act of 1934) Yes [  ] No [X]    As of May 9, 2008,we are authorized to issue up to 50,000,000 shares of Common Stock, par
value US$.001 per share, of which 14,587,200 are currently issued and
outstanding.       TABLE
OF CONTENTS  PART I -
FINANCIAL INFORMATIONItem 1.
 Financial Statements
1Unaudited Consolidated Balance Sheet at December 31,
2007
1Unaudited Consolidated Statements of Operations for the six
months  ended December 31, 2007 and 2006
2Unaudited Consolidated Statements of Cash Flows for the
six months ended December 31, 2007 and 2006
3Unaudited notes to Consolidated Financial Statements
4Item 2.
 Managements Discussion and Analysis or Plan of Operation
15Item 3.
 Controls and Procedures
20PART II 
OTHER INFORMATIONItem 1.
 Legal Proceedings
22Item 2.
 Unregistered Sales of Equity Securities And Use Of Proceeds
22Item 3.
 Defaults Upon Senior Securities
22Item 4.
 Submission Of Matters To A Vote Of Security Holders
22Item 5.
 Other Information
22Item 6.
 Exhibits
24  i   Explanatory Note:We completed a share exchange with
Raygere Limited, a company organized under the laws of the British Virgin
Islands, Time Poly Management Limited, Happyvale Limited and Fartop Management
Limited, each a BVI company, and Cmark Holding Co., Ltd., an exempted company
organized under the laws of the Cayman Islands on January 16, 2008.  We are
filing this amendment to include a pro forma balance sheet and income statement
derived from the balance sheet and income statement of Viscorp, Inc. at December
31, 2007, adjusted to give the effect to the acquisition of Raygere Limited
(Chengdu Tianyin Pharmaceutical Co., Ltd.) as if the acquisition had occurred at
December 31, 2007 (the Pro Formas).  The acquisition of Raygere was
regarded as a reverse merger whereby Raygere was considered to be the accounting
acquirer and Chengdu Tianyin continues as the primary operating entity after the
share exchange with Raygere.  Although Viscorp, Inc. is the legal parent
company, the share exchange was treated as a recapitalization of Raygere.
 Thus, Raygere is the continuing entity for financial reporting purposes.
 The Financial Statements from the date of the share exchange have been
prepared as if Raygere had always been the reporting company and then on the
share exchange date, had changed its name and reorganized its capital stock.
 Due to SEC comments, we believe it is beneficial to include the Pro Formas
in this Quarterly Report, although the Pro Formas are presented for
informational purposes only and do not purport to be indicative of the financial
condition that would have resulted if the acquisition was consummated at
December 31, 2007, nor is necessarily indicative of the results of future
operations.  PART I  FINANCIAL
INFORMATION  RAYGERE LTD.  BALANCE SHEET  AS OF
DECEMBER 31, 2007  (UNAUDITED)    ASSETS  CURRENT ASSETSCash and cash equivalents

$ 1,359,417Accounts receivable, net of
allowance of $32,860

3,260,179Inventory

1,632,624Advance payment to
vendors

1,068,009Other receivables

781,751Total Current
Assets

8,101,980PROPERTY AND EQUIPMENT, NET

4,729,442INTANGIBLES, NET

6,056,407Total Assets

$18,887,829LIABILITIES AND
STOCKHOLDERS EQUITYCURRENT LIABILITIESAccounts
payable and accrued expenses

$
    991,250Short-term bank
loans

1,309,305Due to
shareholders

145,517VAT taxes
payable

202,313Income tax
payable

296,912Payroll taxes
payable

22,254Other
payables

194,998Total Current
Liabilities

3,162,549  STOCKHOLDERS EQUITYCapital contribution

363,000Additional
paid-in capital

4,347,508Statutory reserve

683,437Retained earnings

9,323,261Accumulated other comprehensive
income

1,008,074Total Stockholders
Equity

15,725,280Total Liabilities and
Stockholders' Equity

$18,887,829   The accompanying notes are an integral part
of these financial statements.  1  RAYGERE LTD.  STATEMENTS OF
OPERATIONS AND COMPREHENSIVE INCOME  (UNAUDITED)     SixMonths
Ended
ThreeMonths
EndedDecember31,
December31,2007
2006
2007
2006SALES
$
14,918,692
$
8,210,022
$7,749,199
$
4,344,846COST OF
GOODS SOLD
8,861,258
5,091,764
4,567,429
2,702,593GROSS
PROFIT
6,057,434
3,118,258
3,181,770
1,642,253EXPENSESSelling,
general
and administrative
2,200,541
801,776
1,172,062
457,519Research and development
61,558
13,380
34,106
6,269Total Expenses
2,262,099
815,156
1,206,168
463,788INCOME
FROM OPERATIONS
3,795,335
2,303,102
1,975,602
1,178,466OTHER
INCOME (EXPENSES)Other income
-
1,432
-Interest expense
(66,362)
(71,745)
(31,659)
(36,604)Total Other Income
(Expenses)
(66,362)
(70,313)
(31,659)
(36,604)INCOME
BEFOREPROVISION
FORINCOME
TAX
3,728,973
2,232,789
1,943,943
1,141,862PROVISION
FORINCOME
TAX
556,646
310,936
291,572
155,545NET
INCOME
3,172,327
1,921,853
1,652,371
986,317OTHER
COMPREHENSIVE INCOMEForeign currencytranslation
adjustment
574,966
106,623
391,115
62,9371.1.11.1.2COMPREHENSIVE INCOME
$3,747,293
$2,028,476
$2,043,486
$1,049,254  The accompanying notes are
an integral part of these financial statements.  2


RAYGERE LTD.  STATEMENTS OF CASH FLOWS  FOR
THE SIX MONTHS ENDED DECEMBER 31,  (UNAUDITED)    2007
2006CASH FLOWS
FROM OPERATING ACTIVITIESNet
Income
$
   3,172,327
$  1,921,853Adjustments
to reconcile net income to net cashprovided
by operating activities:Depreciation
and amortization
164,758
221,171Bad
debt expense
-
19,308Changes
in current assets and current liabilities:Accounts
receivable
(6,899)
(1,392,038)Inventory
306,194
(400,339)Advance
payments to vendors
(1,040,484)
462,864Other
receivables
(624,610)
22,354Accounts
payable and accrued expenses
(252,002)
355,753VAT
taxes payable
(16,051)
19,584Income
tax payable
(20,953)
(683)Payroll
taxes payable
(1,707)
(13,584)Other
payables
66,426
(174,200)Total
Adjustments
(1,425,328)
(879,810)Net
Cash Provided by Operating Activities
1,746,999
1,042,043CASH FLOWS
FROM INVESTING ACTIVITIESAcquisition
of property and equipment
(133,591)
( 50,719)Additions
to intangibles
-
(860,200)Net
Cash Used by Investing Activities
(133,591)
(910,919)CASH FLOWS
FROM FINANCING ACTIVITIESRepayment
of short-term bank loans
(801,540)
-Repayment
of shareholder loans
-
(13)Repayment
of long-term bank loans
(121,569)
(40,123)Net
Cash Used by Financing Activities
(923,109)
(40,136)EFFECT OF
FOREIGN CURRENCY TRANSLATION ON CASH
44,728
18,970NET INCREASE
IN CASH AND CASH EQUIVALENTS
735,027
109,958  CASH AND
CASH EQUIVALENTS  BEGINNING
624,390
740,780CASH AND
CASH EQUIVALENTS  ENDING
$
 1,359,417
$
   850,738   The accompanying notes are an integral part
of these financial statements.  3     RAYGERE LTD.  NOTES
TO FINANCIAL STATEMENTS  DECEMBER 31, 2007 AND 2006  (UNAUDITED)  NOTE 1 
ORGANIZATION AND DESCRIPTION OF BUSINESS  On October 30, 2007, Grandway Groups Holdings Ltd. (Grandway), a
Hong Kong subsidiary of Raygere Limited (Raygere)  a private holding company
established under the laws British Virgin Islands on January 26, 2007, acquired
100% equity interest in Chengdu Tianyin Pharmaceutical Co., Ltd (Chengdu
Tianyin).  , which was incorporated on April 1, 1994 in the city of
Chengdu, the Peoples Republic of China. As a result of the acquisition, Chengdu
Tianyin became the wholly owned subsidiary of Grandway and an indirect wholly
owned subsidiary or Raygere. The transaction was regarded as a reverse merger
whereby Chengdu Tianyin was considered to be the accounting acquirer as both
Grandway and Raygere were holding companies with no significant operations and
Chengdu Tianyin continues as the primary operating entity even after the
exchange, although Raygere is the legal parent company.  As such, Chengdu
Tianyin (and its historical financial statements) is the continuing entity for
financial reporting purposes.The consolidated financial statements
reflect all predecessor statements of income and cash flow activities from the
inception of Chengdu Tianyin in July 2007. Chengdu Tianyins primary business is
to research, manufacture, and sell pharmaceutical products.  On January 16, 2007, we completed a reverse acquisition of
Raygere.  Prior to the Share Exchange, Viscorp, Inc. (Viscorp), a public
shell company, as that term is defined in Rule 12b-2 of the Exchange Act,
established under the laws of Delaware on August 20, 2002.  To accomplish
the share exchange we issued 12,790,800 shares of common stock on a one to one
ratio for a 100% equity interest in Raygere. Per the terms of the Share Exchange
and Bill of Sale of assets of Viscorp and Charles Driscoll, Viscorp was
delivered with zero assets and zero liabilities at time of closing. Following
the reverse acquisition, we intended to change the name of Viscorp, Inc. to
Tianyin Pharmaceutical Co., Inc.  The transaction was regarded as a
reverse merger whereby Raygere was considered to be the accounting acquirer as
its shareholders retained control of Viscorp after the exchange.  Although
the Company is the legal parent company, the share exchange was treated as a
recapitalization of Raygere.  Thus, Raygere is the continuing entity for
financial reporting purposes.  The Financial Statements have been prepared
as if Raygere had always been the reporting company and then on the share
exchange date, had changed its name and reorganized its capital stock.   4       NOTE 2 
ACCOUNTING POLICIES  The accompanying unaudited financial statements have been prepared
in accordance with generally accepted accounting principles (GAAP) applicable to
interim financial information and with the requirements of Form 10-QSB and Item
310 of Regulation S-B of the Securities and Exchange Commission. Accordingly,
they do not include all of the information and footnotes required by accounting
principles generally accepted in the United States of America for complete
financial statements. Interim results are not necessarily indicative of results
for a full year. In the opinion of management, all adjustments considered
necessary for a fair presentation of the financial position and the results of
operations and cash flows for the interim periods have been included.   NOTE 3 ACCOUNTS
RECEIVABLE  Trade accounts receivable are stated at original invoice amount
less allowance for doubtful receivables made based on managements periodic
review of aging of outstanding balances and customer credit history. Allowance
for doubtful accounts amounted to $32,860 at December 31, 2007.  NOTE 4
INVENTORY  Inventory at December 31, 2007 consisted of the following: Raw
materials
$   683,693Packaging
supplies
433,248Finished
goods
515,683Total
$1,632,624 NOTE 5
PROPERTY AND EQUIPMENT  Property
and equipment at December 31, 2007 consisted of the following: Building
$ 4,843,631Manufacturing
equipment
999,633Office
equipment and furniture
41,703Vehicles
371,845Subtotal
6,256,812Less:
Accumulated depreciation
1,527,370Total
$4,729,442  Depreciation expense for the six months ended December 31, 2007
and 2006 were 151,533 and 197,939 respectively.   5      RAYGERE LTD.  NOTES
TO FINANCIAL STATEMENT   1.1.2.A
 DECEMBER 31, 2007 AND 2006  NOTE 6 INTANGIBLE
ASSETS  Net intangible assets at December 31, 2007 and 2006 were as
follows:  Rights to use land
$1,357,290Approved drugs
4,866,720Intangible assets
6,224,010Less: accumulated amortization
167,603Total
$6,056,407 Amortization expense for the six months ended December 31, 2007
and 2006 amounted to $13,225 and $23,232, respectively.  NOTE 7  ACCOUNTS
PAYABLE AND ACCRUED EXPENSES  The carrying value of accounts payable and accrued expenses
approximate fair value due to the short-term nature of the obligations.  NOTE 8 
SHORT-TERM BANK LOANS  Short-term bank loans consist of the following:  On April 30th, 2007, the Company
obtained a loan from Agricultural Bank ofChina, of which the principal is to be paid in full
by April 29th 2008. The interestis calculated using an annual fixed interest rate
of 7.668% and paidmonthly. The loan is secured
by the Companys property and
equipment.
$
  329,040On May 14th, 2007, the Company obtained
a loan from Agricultural Bank ofChina, of which the principal is to be paid in full
by May 13th 2008. The interestis calculated using an annual fixed interest rate
of 7.668% and paidmonthly. The loan is secured
by the Companys property and
equipment.
$
  219,360On June 8th, 2007, the Company obtained
a loan from Agricultural Bank ofChina, of which the principal is to be paid in full
by June 7th 2008. The interestis calculated using an annual fixed interest rate
of 7.884% and paidmonthly. The loan is secured
by the Companys property and
equipment.
$
  274,200On July 11th, 2007, the Company obtained
a loan from Agricultural Bank ofChina, of which the principal is to be paid in full
by July 10th 2008. The interestis calculated using an annual fixed interest rate
of 8.541% and paidmonthly. The loan is secured
by the Companys property and
equipment.
$
  137,100On July 16th, 2007, the Company obtained
a loan from Agricultural Bank ofChina, of which the principal is to be paid in full
by July 15th 2008. The interestis calculated using an annual fixed interest rate
of 8.541% and paid  6       monthly. The loan is secured
by the Companys property and
equipment.
$
  137,100On July 25th, 2007, the Company obtained
a loan from Agricultural Bank ofChina, of which the principal is to be paid in full
by July 24th 2008. The interestis calculated using an annual fixed interest rate
of 8.892% and paidmonthly. The loan is secured
by the Companys property and
equipment.
$
  212,505Total short-term bank
loans
$1,309,305   NOTE 9  DUE TO
SHAREHOLDERS  As of December 31, 2007 the company has a total amount of $145,517
in loans from stockholders. These loans are short-term in nature, unsecured and
non-interest bearing.    7      RAYGERE LTD.  NOTES
TO FINANCIAL STATEMENTS  DECEMBER 31, 2007 AND 2006   NOTE 10  EMPLOYEE
WELFARE PLAN  The Company has established an employee welfare plan in accordance
with Chinese law and regulations. The Company makes annual contributions of 14%
of all employees' salaries to the employee welfare plan.  NOTE 11  RISK
FACTORS  The Company had three major vendors who provided about 32% and 70%
of the Company raw materials for the six months ended December 31, 2007 and
2006.  Total purchases from these vendors were $3,843,590 and $2,684,893
for the six months ended December 31, 2007 and 2006, respectively.  Three major customers accounted for 33% and 49% of the net revenue
for the six months ended December 31, 2007 and 2006.  Total sales to these
customers were $4,916,866 and $3,996,762, for the six months ended December 31,
2007 and 2006, respectively.  The Company's operations are carried out in the PRC. Accordingly,
the Company's business, financial condition and results of operations may be
influenced by the political, economic and legal environments in the PRC as well
as by the general state of the PRCs economy. The Company's business may be
influenced by changes in governmental policies with respect to laws and
regulations, anti-inflationary measures, currency conversion and remittance
abroad, and rates and methods of taxation, among other things.  NOTE 12 -
CONCENTRATIONS OF CREDIT RISK  Financial instruments which potentially subject the Company to
credit risk consist principally of cash on deposit with financial institutions
of $1,359,417.  NOTE 13 
SUPPLEMENTAL CASH FLOW DISCLOSURES  2007
2006Cash paid for
interest
$    66,362
$   71,745Cash paid for
income taxes
$  577,599
$ 311,619  NOTE 14 -
SUBSEQUENT EVENTS  8       On October 30, 2007, Grandway Groups Holdings Ltd.
(Grandway), a Hong Kong subsidiary of Raygere Limited (Raygere)  a private
holding company established under the laws British Virgin Islands on January 26,
2007, acquired 100% equity interest in Chengdu Tianyin Pharmaceutical Co., Ltd
(Chengdu Tianyin).  As a result of the acquisition, Chengdu Tianyin
became the wholly owned subsidiary of Grandway and an indirect wholly owned
subsidiary or Raygere. The transaction was regarded as a reverse merger whereby
Chengdu Tianyin was considered to be the accounting acquirer as its shareholders
retained effective control of Grandway and Raygere after the exchange, although
Raygere is the legal parent company.  As such, Chengdu Tianyin (and its
historical financial statements) is the continuing entity for financial
reporting purposes.  On January 16, 2008, the Company entered into and consummated the
transactions (the Share Exchange) contemplated under a Securities Exchange
Agreement (the SEA) with Viscorp, Inc. (Viscorp),  a public shell
company, as that term is defined in Rule 12b-2 of the Exchange Act, established
under the laws of Delaware on August 20, 2002.  As part of the Share Exchange, the shareholders of Raygere were
issued 12,790,800 shares of Common Stock (the Common Stock) of Viscorp, which
represented 87.68% of the 14,587,200 issued and outstanding shares of Common
Stock of Viscorp following the Share Exchange,  on a one to one ratio
for a 100% equity interest in Raygere.  Per the terms of the Share
Exchange and Bill of Sale of assets of Viscorp and Charles Driscoll, Viscorp was
delivered with zero assets and zero liabilities at time of closing. Following
the reverse acquisition, we intended to change the name of Viscorp, Inc. to
Tianyin Pharmaceutical Co., Inc.  The transaction was regarded as a
reverse merger whereby Raygere was considered to be the accounting acquirer as
both Grandway and Raygerewere holding companies with no significant
operations and Chengdu Tianyin continues as the primary operating entity after
the share exchange.  Although the Company is the legal parent company,
the share exchange was treated as a recapitalization of Raygere.  Thus,
Raygere is the continuing entity for financial reporting purposes.  The
Financial Statements have been prepared as if Raygere had always been the
reporting company and then on the share exchange date, had changed its name and
reorganized its capital stock.  As a result of the share exchange, we changed our fiscal year
end from December 31st to June 30th.  As such, the financial
statements were prepared as if Raygere had always been the reporting company and
the fiscal year had always ended on June 30.The following pro forma
balance sheet and income statement has been derived from the balance sheet and
income statement of Viscorp, Inc. at December 31, 2007, and adjusts such
information to give the effect to the acquisition of Raygere Limited (Chengdu
Tianyin Pharmaceutical  9      Co., Ltd.) as if the acquisition had occurred at December 31,
2007.  The pro forma balance sheet and income statement is presented for
informational purposes only and does not purport to be indicative of the
financial condition that would have resulted if the acquisition was consummated
at December 31, 2007, nor is necessarily indicative of the results of future
operations.   PRO
FORMA CONSOLIDATED BALANCE SHEET(Unaudited)ChendguTianyin
Viccorp, Inc.
Adjustments

ProformaDecember 31,
December 31,2007
2007(unaudited)
(unaudited)ASSETSCurrent
assets:Cash
and cash equivalents
$     1,359,417
$
       79,518
$      (79,518)
A
$ 10,075,217$   8,715,800
BAccounts
receivable, net allowance of $32,860
3,260,179
-
-

3,260,179Inventory
1,632,624
-
-

1,632,624Other
receivables
781,751
-
-

781,751Advances
to suppliers
1,068,009
-
-

1,068,009Total
current assets
8,101,980
79,518
8,636,282

$ 16,817,780Property,
plant and equipment, net
4,729,442
10,694
(10,694)
A
4,729,442Advances
- related party
-
-
-
A
-Intangibles,
net
6,056,407
-
-

6,056,407Total
assets
$   18,887,829
$
       90,212
$   8,625,588

$ 27,603,629LIABILITIESCurrent
Liabilities:Accounts
payable and accrued expenses
$
       991,250
$
       14,709
(14,709)
A
$      991,250Short-term
bank loans
1,309,305
-
-

1,309,305Due
to shareholder
145,517
35,200
(35,200)
A
145,517VAT
taxes payable
202,313
-
-

202,313Income
tax payable
296,912
-
-

296,912Payroll
taxes payable
22,254
-
-

22,254Other
payables
194,998
-
-

194,998  10       Total
Current Liabilities
3,162,549
49,909
(49,909)
A
$   3,162,549Total
Liabilities
3,162,549
49,909
(49,909)
A
$   3,162,549SHARE
CAPITAL AND DEFICITStockholders'
EquityCommon
stock
-
4,806
(3,310)
C
14,28712,791
DSeries
A preferred stock
-
-
6,391
B
6,391Capital
contribution
363,000
-Additional
paid in capital
4,347,508
221,394
(221,394)
A
13,042,6308,709,409
B(12,791)
D(1,496)
CStatutory
reserve
683,437
-Retained
earnings
$     9,323,261
(185,897)
185,897
A
$   9,323,261Accumulated
other comprehensive income
$     1,008,074



$   1,008,074Total
Stockholders' Equity
$   15,725,280
$
       40,303
$   8,675,497

23,394,643Total
Liabilities and Stockholders' Equity
$   18,887,829
90,212
8,625,588

$ 27,603,629    PRO
FORMA CONSOLIDATED INCOME STATEMENT (UNAUDITED)ChengduTianyin
Viccorp, Inc.
Adjustments

ProformaSix Months Ended
Six Months EndedDecember 31,
December 31,2007
2007(unaudited)
(unaudited)Sales


$ 14,918,692
$
       18,962
(18,962)

14,918,692Cost
of goods sold

8,861,258
-


8,861,258Gross
profit (loss)

6,057,434
18,962
(18,962)

6,057,434Expenses:General
and administrative expenses
2,200,541
99,464
(99,464)
A
2,200,541Research
and development
61,558
-


61,558Depreciation

-
16,397
(16,397)
A
-  11       Total

2,262,099
115,861
(115,861)

2,262,099Income/(loss)
from operations
3,795,335
(96,899)
96,899

3,795,335Other
income (expense):Interest
(expense), net
(66,362)
-
-

-Other
income

-
3,404
(466)
A
-Other
income (expense), net
(66,362)
3,404
(466)

-Income
before provision for income tax
$   3,728,973
$      (93,495)
$
       96,433

3,731,911Provision
for income tax

$      556,646
$
                 -
$
                 -Net
income /(loss)

$   3,172,327
$      (93,495)
$
       96,433Other
comprenshive incomeForeign
currency translation
574,966
-
-

574,966Total
Comprehensive (loss)
$   3,747,293
$      (93,495)
96,433

3,750,231Net
income (loss) per ShareBasic
and diluted

$
           0.29
$
         (0.02)


$0.26Weighted
average shares outstandingBasic
and diluted

12,790,800
4,806,400
(3,310,000)
C
14,287,200      Assumptions and
Adjustments:  A) Per
the terms of the Share Exchange and Bill of Sale of Viscorp, Inc. Charles
Driscoll, Viscorp delivered will zero assets and zero liabilities at time of
closing.  B) Viscorp
issues convertible debt that converts into 6,900,000 shares of series A
preferred shares at $1.60 per share to investors for net proceeds of
$8,715,800. C) Mr.
Charles Driscoll agreed to cancel 3,310,000 shares which he owns, resulting in
1,486,400 shares issued and outstanding immediately before issuing 12,790,800
shares to the shareholders of Raygere Limited (Chengdu Tianyin Pharmaceutical
Co., Ltd.).   12      Total
shares issued and outstanding at September
30, 2007 per Form 10-QSB 4,806,400 Cancellation
of 2,300,000 shares owned by
Mr. E. Lee Murdoch 3,3310,000  Total
shares outstanding 1,496,400  D) On
January 16, 2007, Viscorp issues 12,790,800 shares of common stock to the
shareholders of Raygere Limited for 100% interest in Raygere Limited.  Total
shares issued for Edgewater Foods 12,790,800  Retroactive
shares issued 12,790,800     On January 16, 2008 and January 25, 2008, we completed a private
financing totaling $15,225,000 million, with 27 accredited investors.   The net proceeds from the Financing were approximately
$13,697,000.  Consummation of the Financing was a condition to the
completion of the Share Exchange transaction with Raygere and the Raygere
Stockholders under the Share Exchange.  The securities offered in the
Financing were sold pursuant to a Securities Purchase
Agreement (the Purchase Agreement) by and among the Company, Raygere, the
Raygere Stockholders; Grandway Group Holdings Limited (Grandway), a company
organized under the laws of Hong Kong and a wholly-owned subsidiary of Raygere ,
and the investors named in the Purchase Agreement (collectively, the
Investors).  Pursuant to the Purchase Agreement, we issued a total of
152.25 Units of securities consisting of (a) an aggregate of $15,225,000 million
principal amount of our 10% convertible exchangeable notes due on or before June
30, 2009 (the Notes), (b) five (5) year warrants to purchase 4,757,814 shares
of our Common Stock, $0.001 par value per share at an initial exercise price of
$2.50 per share (the Class A Warrants), and (c) seven (7) year warrants to
purchase 4,757,814 shares of our Common Stock at an initial exercise price of
$3.00 per share (the Class B Warrants and together with the Class A Warrants,
the Warrants).  The exercise prices of the Warrants are subject to
weighted average and other anti-dilution adjustments.  In connection with the Financing, we granted warrants to purchase
1,522,500 shares of Common Stock with an exercise price of US$1.60, $2.50 and
$3.00 per share to the placement agent, TriPoint Global Equities, LLC in the
Financing.  These warrants have the same terms as the Warrants issued to
Investors and included in the Units.  In connection with the Financing, we also entered into a
Registration Rights Agreement with the Investors (the Investor RRA) agreement
to register for  13      resale the 21,308,753 shares of common stock being offered for
resale by the investors in the financing.    14       Item
2 MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF
OPERATION Except for the historical information contained herein, the
matters discussed in this Managements Discussion and Analysis of Financial
Condition and Results of Operations, and elsewhere in this report are
forward-looking statements that involve risks and uncertainties. The factors
listed in the section captioned Risk Factors, as well as any cautionary
language in this report, provide examples of risks, uncertainties and events
that may cause our actual results to differ materially from those projected.
Except as may be required by law, we undertake no obligation to update any
forward-looking statement to reflect events after the date of this prospectus.   The following discussion and analysis of financial condition
and results of operations relates to the operations and financial condition
reported in the financial statements of Raygere for the three and six month
periods ended December 31, 2007 and 2006, respectively, and should be read in
conjunction with such financial statements and related notes included in this
report.    Overview  We are engaged primarily in the development, manufacturing,
marketing and sale of modernized traditional Chinese medicines and other
pharmaceuticals in China. We currently manufacture and market a comprehensive
portfolio of 34 products, 22 of which are listed in the highly selective
National Medicine Catalog of the National Medical Insurance program.  We
have an extensive product pipeline of 51 products which pending regulatory
approvals with the China State Food and Drug Administration.  Established in 1994, Chengdu Tianyin was a manufacturer and
supplier of modernized traditional Chinese medicines.  The current
management of Chengdu Tianyin acquired 100% of the equity interest of Chengdu
Tianyin in 2003.  On October 30, 2007, Grandway completed the acquisition
of the 100% of the equity interest and now owns 100% of the equity interest of
Chengdu Tianyin, a company located in Chengdu, Sichuan Province of the PRC that
operates our business.  In the first six months of 2008 fiscal year, we continued the
product channel expansion and increasing market penetration of our products that
resulted in significant revenue growth in 2007.  Management plans to
continue the emphasis on expanded and enhanced marketing and sales in the
remainder of our 2008 fiscal year and beyond.  Part of this strategy
involves increasing and improving our marketing and sales activities to enhance
the market leadership of our key leading products and to increase the sales of
other products by expanding our sales force, solidifying our distribution
network and expanding our market segment coverage, and increasing our marketing
and promotional activities.   15      As part of our continuing growth strategy, we will continue our
partnership-based research and development efforts to further commercialize and
broaden our product pipeline. We have over 50 drug candidates currently under
SFDA review and are planning a series of market launches in the next few years
from our product pipeline.  Additionally, as part of the use of proceeds
from our recent private placement financings, we plan to build additional
production facilities on the vacant land of our current premises to accommodate
our growth. These new plants will host additional production and processing
lines or different drug dosage forms.  Management also plans to pursue strategic acquisitions and
licensing opportunities as part of our growth strategy in 2008 and beyond.
  We plan to selectively pursue strategic acquisition and licensing
opportunities to further consolidate our resources and expand our market
coverage.  We believe that strategic acquisitions and licensing provide
effective means to broaden our product lines, increase our market coverage and
complement our research and development capabilities.  Management believes that our emphasis on further
commercializing and broadening our product line coupled with expansion of our
production facility and capacity, enhanced sales and marketing efforts will
continue to yield significant increases in revenue in the remainder of this
fiscal year and beyond.   Additionally, we believe that our growth and
overall market coverage could be approved by certain strategic acquisitions or
licensing opportunities.  Reorganization  On January 16, 2008, we entered into a share exchange agreement,
pursuant to which we acquired all of the outstanding capital shares of Raygere
in exchange for a controlling interest in our common shares.  Raygere was organized on January 26, 2007 for the purpose of
acquiring all of the capital shares of a Chinese corporation, Chengdu Tianyin,
which is engaged in the development, manufacturing, marketing and selling of
modernized TCM in China.  On October 30, 2007, Raygeres wholly owned
subsidiary, Grandway, acquired 100% of the equity interests in Chengdu Tianyin.
 As a result of the transactions described above, 100% of the equity
interest in Chengdu Tianyin is indirectly held by Raygere, which is a
wholly-owned subsidiary of the Company.  Results of
Operations  The following table shows the results of our business.  All
references to the results of operations and financial condition are those of
Chengdu Tianyin.    Comparison of results for the three and six months ended
December 31, 2007 to the three and six months ended December 31 2006.   16       Three
Months Ended December 31
2007
2006Revenues
$7,749,199
$
4,344,846Cost of
revenues
4,567,429
2,702,593Gross
profit
3,181,770
1,642,253Selling,
general and administrative expenses
1,172,062
457,519Interest
expense
(31,659)
(36,604)Income
taxes
291,572
155,545Net profit
(Loss)
1,652,371
986,317Foreign
adjustment
391,115
62,937Comprehensive
income (Loss)
$2,043,486
$1,049,254  Six
Months Ended December 31
2007
2006Revenues
$14,918,692
$
8,210,022Cost of
revenues
8,861,258
5,091,764Gross
profit
6,057,434
3,118,258Selling,
general and administrative and research and development expenses.
2,262,099
815,156Interest
expense
(66,362)
(71,745)Income
taxes
556,646
310,936Net profit
(Loss)
3,172,327
1,921,853Foreign
adjustment
574,966
106,623Comprehensive
income (Loss)
$3,747,293
$2,028,476   Revenues.Total revenues were approximately US$7.7
million for the three months ended December 31, 2007 as compared to
approximately US$4.3 million for the three months ended December 31, 2006, an
increase of approximately US$3.0 million or 69.8%.  Revenues for the six
months ended December 31, 2007 were approximately US$14.9 million.  This
was an increase of roughly US$6.7 million or 81.7% as compared to total revenue
of US $8.2 million for the six months ended December 31, 2007. The increase in
our revenues was mainly the result of our expanded and enhanced sales and
marketing efforts of our pipeline of current products.  Specifically, the
significant revenue growth was driven by channel expansion and increasing market
penetration of our current products.  Management believes that our emphasis
 on broadening our product pipeline coupled with continued channel
expansions, our enhanced marketing efforts and the planned expansion of our
production facility will continue to yield significant increases in revenue in
the remainder of this fiscal year and beyond.  Cost of Revenues.Cost of revenues for the three
months ended December 31, 2007 was approximately US$4.6 million or 59.7% of
revenues as compared to US$2.7 million or 62.7% of revenues for the three months
ended December 31, 2006.  Cost of revenues for the six months ended
December 31, 2007 was roughly US$8.9 million.  For the six months ended
December 31, 2006 our cost of revenues were approximately US$5.1 million.
 For the six months ended December 31, 2007 our cost of revenue was  17      approximately 59.7% of revenue as compared to 62.2% in 2006.
  Our cost of revenues are primarily composed of the costs of direct
raw materials, labor, depreciation and amortization of manufacturing equipment
and facilities, and other our overhead.  Operating Expenses.Selling and general and
administrative expenses were approximately US$1.17 million for the three months
ended December 31, 2007, as compared to approximately US$0.46 million for the
three months ended December 31, 2006, an increase of approximately US$0.71
million or 156%.  Selling and general and administrative expenses were
approximately US$2.2 million for the six months ended December 31, 2007, as
compared to approximately US$0.80 million for the three months ended December
31, 2006, an increase of approximately US$1.4 million or 175%.  The
increase in operating expenses was mainly attributable to  increased
advertising costs.  We anticipate that these costs will continue to
slightly rise as we continue to expand our operations.
   Research and development expenses for the three months ended
December 31, 2007 were roughly $34,000 as compared to approximately $6,000 for
the three months ended December 31, 2007.  For the six months ended
December 31, 2007, research and development expenses were approximately $62,000
as compared to roughly $13,000 for the six months ended December 31, 2006.
 Since the company acquired most of its products from third parties, the
negligible research and development expenses mainly cover the cost of regulatory
filings.  As a result, operating expenses were approximately $1.21 million
for the three months ended December 31, 2007 and $2.26 million for the six
months ended December 31, 2007 as compared to roughly $464,000 and $815,000 for
the previous periods.   Interest expense.Interest expense was approximately
US$32,000 for the three months ended December 31, 2007, and US$37,000 for the
three months ended December 31, 2006.  For the six months ended December
31, 2007 interest expense was roughly $66,000 as compared to $72,000 for the six
months ended December 31, 2006.  This represents a decrease of $6,000 or
8.3%.  The decrease in interest expense was mainly due to repayment of
certain loan balances.  Net income.Net income was approximately US$1.65
million for the three months ended December 31, 2007, as compared to net income
of approximately US$0.97 million for the three months ended December 31, 2006,
an increase of US$0.68 million or 67.5%.  Net income was approximately
US$3.17 million for the six months ended December 31, 2007, as compared to net
income of approximately US$1.92 million for the six months ended December 31,
2006, an increase of US$1.25 million or 65.1%.  The increase in our net
income were mainly the result of our increasing sales while limiting growth in
overhead.  Foreign Currency Translation Adjustment.Our
reporting currency is the USdollar.  Our local currency, Renminbi
(RMB), is our functional currency.  Results of operations and cash flow are
translated at average exchange rates during the period, and assets and
liabilities are translated at the unified exchange rate as quoted by the
Peoples  18      Bank of
China at the end of the period.  Translation adjustments resulting from
this process are included in accumulated other comprehensive income in the
statement of shareholders equity.  Transaction gains and losses that arise
from exchange rate fluctuations on transactions denominated in a currency other
than the functional currency are included in the results of operations as
incurred.  Currency translation adjustments resulting from this process are
included in accumulated other comprehensive income in the consolidated statement
of shareholders' equity and amounted to roughly US$1,008,000, as of December 31,
2007.  The balance sheet amounts with the exception of equity at December
31, 2007 were translated at 7.29RMB to 1.00 US dollar as compared to 7.80 RMB at
December 31, 2006.  The equity accounts were stated at their historical
rate.  The average translation rates applied to income statement accounts
for the three months ended December 31, 2007, and December 31, 2006, were the
average rate of exchange during the period.  Comprehensive Income.As a result of the above,the comprehensive income, which adds the currency adjustment to net Income,
were approximately US$2.04 million for the three months ended December 31, 2007
compared to the comprehensive income of US$1.05  million for the three
months ended December 31, 2006, an increase of US$0.99 million or 94.3%.
  The comprehensive income, which adds the currency adjustment to net
Income, were approximately US$3.75 million for the six months ended December 31,
2007 compared to the comprehensive income of US$2.03 million for the six months
ended December 31, 2006, an increase of US$1.72 million or 84.7%.  Liquidity and
Capital Resources  As of June 30, 2007, we had working capital totaling approximately
US$1.7 million, including cash and cash equivalents of US $624,390
million. On January 16, 2008 and January 25, 2008, we completed private
financings totaling $15,225,000 million, with 27 accredited investors (the
January 2008 Financing).   The net proceeds from the January 2008
Financing were approximately $13,697,000.  Net cash provided by operating activities was approximately
US$1.75million for the six months ended December 31, 2007 as compared to
approximately US$1.04 million for the six months ended December 31, 2006.
 The increase in cash generated from operating activities during the six
months ended December 31, 2007 period was primarily the result of significant
revenue growth that produced considerable improvement in net income.  Net cash used in investing activities for the six months ended
December 31, 2007 totaled approximately $134,000 and was related to the
acquisition of intangible property and equipment.  Net cash used in
investing activities for the six months ended December 31, 2006 totaled
approximately $911,000 and was related to the acquisition of intangible property
and equipment.  The decrease during the 2007 period was the result of a
decrease in the acquisition of intangible, i.e. completed drugs from third
parties.   19      Net cash used in financing activities for six months ended
December 31, 2007 totaled approximately $923,000.  Net cash provided in
financing activities for the six months ended December 31, 2006 was roughly
$40,000.  The increase in net cash used ion financing activities was
primarily a result of the repayment of certain short-term and long-term bank
loans.   Although we expect that the net proceeds of the private placement
described above, together with our available funds and funds generated from our
operations will be sufficient to meet our anticipated needs for 12 months, we
may need to obtain additional capital to continue to grow our business.
 Our cash requirements may vary materially from those currently anticipated
due to changes in our operations, including our marketing and distribution
activities, product development, and expansion of our personnel and the timing
of our receipt of revenues.  Our ability to obtain additional financing in
the future will depend in part upon the prevailing capital market conditions, as
well as our business performance.  There can be no assurance that we will
be successful in our efforts to arrange additional financing on terms
satisfactory to us or at all. The recently completed financing contains warrants
which if fully exercised could raise approximately an additional $29,000,000.
  The exercise of these warrants is, however, largely dependent upon
the price of our stock in the public market.  As a result, we cannot
guarantee when any of the warrants will be exercised, if at all and, as a
result, the proceeds from the exercise of the warrants may not be available to
us should we require additional financings or ever.   ITEM
3.  CONTROLS AND PROCEDURES   (a) Evaluation of disclosure controls and procedures  Under the supervision and with the participation of our
management, including our principal executive officer and acting chief
accounting officer, we evaluated the effectiveness of the design and operation
of our disclosure controls and procedures, as defined in Rules 13a-15(e) and
15d-15(e) under the Securities Exchange Act of 1934, as of December 31, 2007.
Based on this evaluation, our principal executive officer and our acting chief
accounting officer concluded that, as of the end of the period covered by this
report, our disclosure controls and procedures were effective and adequately
designed to ensure that the information required to be disclosed by us in the
reports we file or submit under the Securities Exchange Act of 1934 is recorded,
processed, summarized and reported within the time periods specified in
applicable rules and forms and that our Internal Controls are effective at that
assurance level to provide reasonable assurance that our financial statements
are fairly presented inconformity with accounting principals generally accepted
in the United States.   (b) Changes in internal control over financial reporting  20       During the quarter ended December 31, 2007, there has been no
change in our internal control over financial reporting that has materially
affected, or is reasonably likely to materially affect, our internal control
over financial reporting.  Management does not expect that Disclosure Controls or Internal
Controls will prevent all error and all fraud. A control system, no matter how
well developed and operated, can provide only reasonable, but not absolute
assurance that the objectives of the control system are met. Further, the design
of the control system must reflect the fact that there are resource constraints,
and the benefits of controls must be considered relative to their costs. Because
of the inherent limitations in all control systems, no evaluation of controls
can provide absolute assurance that all control issues and instances of fraud,
if any, within the company have been detected. These inherent limitations
include the realities that judgments in decision-making can be faulty and that
breakdowns can occur because of simple error or mistake. Additionally, controls
can be circumvented by the individual acts of some persons, by collusion of two
or more people, or by management override of the control. The design of a system
of controls also is based in part upon certain assumptions about the likelihood
of future events, and there can be no assurance that any design will succeed in
achieving its stated objectives under all potential future conditions. Over
time, control may become inadequate because of changes in conditions, or because
the degree of compliance with the policies or procedures may deteriorate.
Because of the inherent limitations in a cost-effective control system,
misstatements due to error or fraud may occur and not be detected.   21          PART II - OTHER INFORMATION  ITEM
1. Legal
Proceedings  From
time to time, we may be involved in litigation relating to claims arising out of
our operations in the normal course of business.  We are not aware of any
pending or threatened legal proceeding that, if determined in a manner adverse
to us, could have a material adverse effect on our business and operations.   ITEM 2.
Unregistered Sales of Equity Securities and Use of Proceeds   (a) Previously reported in our Form 8-K filed with the SEC on January
18, 2008 and January 28, 2008.  (b) Not Applicable.  (c) Not Applicable.  (d) Not Applicable.    ITEM 3. Defaults
upon Senior Securities  (a) Not Applicable.  (b) Not Applicable.  ITEM 4.
 SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS  (a) In connection with the Share Exchange we completed on January 16,
2008, 83.40% of our shareholders approved, via written consent, to change our
corporate name to Tianyin Pharmaceutical Co., Inc. and increase our authorized
capital to include a class of preferred stock, whose terms shall later be
determined by the Board.  These actions became effective on March 11,
2008.  (b) Not applicable.  (c) Not applicable.  ITEM 5. OTHER INFORMATION     22         (a) Effective
January 25, 2008, as a result of the Share Exchange, we dismissed our principal
accountant and the client-auditor relationship between us and The Hall Group,
CPAs ceased.  On that same day, we engaged Patrizio & Zhao, LLC as our
principal independent accountant to audit our financial statements for the
fiscal year ended June 30, 2007.  We do not have an audit committee, but
our Board approved changing our auditors.  The Hall Group served as our
independent public accountant from 2006 to the date of their dismissal.
 The Halls Group audit reports for our past two fiscal years did not
contain an adverse opinion or disclaimer of opinion, or qualification or
modification as to uncertainty, audit scope, or accounting principles.   During
the two most recent fiscal years ended December 31, 2006 and 2005 and in the
subsequent interim periods through the date of dismissal, there were no
disagreements with the Hall Group on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope and procedures
which, if not resolved to the satisfaction of the Hall Group would have caused
the Hall Group to make reference to the matter in their report.  Patrizio
& Zhao audited the financial balance sheet of Chengdu Tianyin Pharmaceutical
Co., Ltd. as of June 30, 2007, and the related statements of operations and
comprehensive income, stockholders equity, and cash flows for the years ended
June 30, 2007 and 2006; Chengdu Tianyin is our indirect wholly owned subsidiary
located in Chengdu, Sichuan Province of the People's Republic of China that,
post the Share Exchange, operates our current business.  Their report was
included in our Current Report on Form 8-K that was filed with the SEC on
January 18, 2008 and in the Registration Statement on Form S-1 that we filed on
January 14, 2008.  Other than the aforementioned audit and report, during
our two most recent fiscal years and the subsequent interim periods prior to
engaging Patrizio & Zhao, we have not previously consulted with Patrizio
& Zhao regarding either (i) the application of accounting principles to a
specified transaction, either completed or proposed; or (ii) the type of audit
opinion that might be rendered on our financial statements; or (iii) any matter
that was either the subject matter of a disagreement (as defined in Item
304(a)(1)(iv) of Item 304 of Regulation S-K and the related instructions to that
item) between us and the Hall Group, as there were no such disagreements, or an
other reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K)
during our two most recent fiscal years and any later interim period; we also
have not received any written report or any oral advice concluding that there
was an important factor to be considered by us in reaching a decision as to an
accounting, auditing, or financial reporting issue.  In
connection with Patrizio & Zhaos audit, we requested that they review the
disclosure contained above and provided them with an opportunity to furnish us
with a letter addressed to the Commission containing any new information,
clarification of our views expressed above or the respects in which they do not
agree with our statements above.  Patrizio & Zhao informed us that no
such letter is necessary.  We
reported this change to the auditors on a Current Report on Form 8-K, which we
filed on February 14, 2008 and provided the Hall Group with a copy of the
disclosures contained therein and requested that they furnish us with a letter
addressed to the Securities and Exchange Commission stating whether or not the
Hall Group agrees with the statements made therein. A copy of the letter dated
February 4, 2008 furnished by the  23        Hall
Group in response to that request isincorporated
by reference in Form 8-K filed 01/18/08).as filed as Exhibit 16.1 to the
8-K.    (b) Not
applicable.  ITEM 6.
 EXHIBITS  (a) The following
exhibits are filed as part of this report.  Exhibit
No.
                    Document 3.1
Articles of
Incorporation, as amended (Incorporated by reference in Form 8-K filed
01/18/08).16.1
Letter from The
Hall Group, CPA (Incorporated by reference in Form 8-K filed
02/14/08).31.1
Certification
 of  Chief  Executive  Officer and Acting Chief
Accounting Officer  required  by Rule 13a-14/15d-14(a) under the
Exchange Act32.1
Certification
of Chief Executive Officer and Acting Chief Accounting Officer pursuant to
18 U.S.C. Section 1350, as adopted pursuant   to Section 906 of
the Sarbanes-Oxley Act of 2002.    SIGNATURES  In
accordance with the requirements of the Exchange Act, the registrant caused this
report to be signed on its behalf by the undersigned, thereunto duly
authorized.   Date: May
12, 2008  By: TIANYIN
PHARMACEUTICAL CO, INC.   /s/  Dr.
Guoqing Jiang______________________ Name:
 Dr. Guoqing Jiang Title:
  Chairman, Chief Executive Officer and Acting Chief Financial Officer        24