YOKU [YOUKU TUDOU] CORRESP: February 12, 2015 VIA EDGAR Kathryn Jacobson, Senior
[February 12, 2015 VIA EDGAR Kathryn Jacobson, Senior Staff Accountant Re: Youku Tudou Inc. (the Company Responses to the Staffs Verbal Queries dated January 16 and January 29, 2015 ) Dear Ms. Jacobson: * * * * Conference call on January 16, 2015 1. The Staff inquired about the appropriateness of the Companys revenue recognition policy for advertising arrangements]