SOHU [SOHU COM] CORRESP: October 23, 2014 VIA EDGAR Division of Corporation
[October 23, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the fiscal year ended December 31, 2013 Filed on February 28, 2014 File No. 000-30961 Dear Mr. Krikorian: Sohu Company Staff Comment Letter Form 10-K We are transmitting this letter on behalf of our] [October 23, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed on February 28, 2014 File No. 000-30961 Dear Mr. Krikorian: Sohu is responsible for the adequacy and accuracy of the disclosures in the Form 10-K]