QIHU [Qihoo 360 Technology Co] CORRESP: January 30, 2015 VIA EDGAR Mr. Stephen Krikorian,
[January 30, 2015 VIA EDGAR Mr. Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Dear Mr. Krikorian and Mr. Rohn, This letter sets forth our responses to the comments contained in the letter dated January 15, 2015 from the Staff of the Commission (the “Staff”) regarding our annual report on Form 20-F for the fiscal year ended]