YOKU [YOUKU TUDOU] F-1MEF:
[] [Our ref VZL\664173\4539829v1 Direct tel +852 2971 3095 Email valerie.law@maplesandcalder.com Youku.com Inc. 11/F, SinoSteel Plaza 8 Haidian Street Haidian District Beijing 100080 Peoples Republic of China 20 May 2011 Dear Sirs Youku.com Inc. Company Registration Statement Commission Act Rule 462(b) Registration Statement Shares ADSs We act as Cayman Islands counsel for Youku.com Inc. (the 1 Documents Reviewed For the] [Consent of Independent Registered Public Accounting Firm Beijing, Peoples Republic of China May 20, 2011 EX-23.1 3 dex231.htm CONSENT OF ERNST & YOUNG HUA MING]