[* The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed]
[Deswell Announces Second Quarter Results MACAO (December 15, 2010) - Deswell Industries, (Nasdaq: DSWL) today announced its financial results for the fiscal second quarter ended September 30, 2010. Netles for the second quarter ended September 30, 2010 were $24 million, anrease of 15.2%mpared to netles of $20.8 million for theme quarter ended September 30, 2009.]
[CONFIDENTIAL TREATMENT HAS BEEN REQUESTED AS TO INFORMATION INDICATED ON PAGE 3 OF THIS LETTER December 15, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: Sohus responses to the Fourth]
