Hello Uugankhuu,

Please see the following links for more information about creating a language file for WordPress themes:

http://premium.wpmudev.org/blog/how-to-translate-a-wordpress-theme/
http://codex.wordpress.org/Translating_WordPress

If you need additional help, I suggest posting your question(s) on the WordPress Support Forum, as there are lots of helpful people over there who can answer specific questions. 🙂

When you have a Mongolian Language File created for the Independent Publisher theme, please let me know and I will gladly add it to future releases of the theme! 🙂