YOKU [YOUKU TUDOU] CORRESP: (Original Filing)
[June 16, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) 2014 Form 20-F Filed April 28, 2015 (File No. 001-34977) ) Dear Mr. Spirgel, Ms. Jacobson, Mr. Suehiro, Mr. Kisner and Ms. Murphy: All capitalized terms used but not defined in this letter shall have the meanings ascribed to such terms in the 2014]