[December 22, 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: Staff Sohu Second Comment Letter We refer to a letter from the Division of Corporation Finance]