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]

YOKU [YOUKU TUDOU] CORRESP: June 16, 2015 VIA EDGAR Larry Spirgel, Assistant

[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]

YOKU [YOUKU TUDOU] 6-K: (Original Filing)

[Youku Tudou Announces First Quarter 2015 Unaudited Financial Results Mobile Advertising Revenues Grew over 200% Year-on-Year; Consumer Revenues Grew 706% Year-on-Year BEIJING , China, May 20, 201 5 — Youku Tudou Inc. (NYSE: YOKU), China’s leading Internet television company (“Youku Tudou” or the “Company”) , today announced its unaudited financial results for the first quarter 2015 . First Quarter 2015] [YOUKU TUDOU INC. 11/F, SinoSteel Plaza , 8 Haidian Street Beijing 100080 , People’s Republic of China Form 20-F x Form 40-F o o o Yes o No x YOUKU TUDOU INC.]

YOKU [YOUKU TUDOU] 6-K: Youku Tudou Announces First Quarter 2015 Unaudited Financial

[Youku Tudou Announces First Quarter 2015 Unaudited Financial Results Mobile Advertising Revenues Grew over 200% Year-on-Year; Consumer Revenues Grew 706% Year-on-Year BEIJING , China, May 20, 201 5 — Youku Tudou Inc. (NYSE: YOKU), China’s leading Internet television company (“Youku Tudou” or the “Company”) , today announced its unaudited financial results for the first quarter 2015 . First Quarter 2015] [YOUKU TUDOU INC. 11/F, SinoSteel Plaza , 8 Haidian Street Beijing 100080 , People’s Republic of China Form 20-F x Form 40-F o o o Yes o No x YOUKU TUDOU INC.]

SGOC [SGOCO] 20-F: (Original Filing)

[] [DATED December 24, 2014 SGOCO International (HK) Limited as Seller and APEX Flourish Group Limited as Purchaser ______________________________________________________ AGREEMENT FOR SALE AND PURCHASE OF ALL OF THE EQUITY OF Sgoco (Fujian) Electronic Co., Ltd ______________________________________________________ CONTENTS Clause Page Clause Page 1. INTERPRETATION 1 2. SALE AND PURCHASE 3 3. PURCHASE PRICE 3 4. SECURITIES 4 5. COMPLETION 4 6.] [List of Subsidiaries Name of Subsidiary Jurisdiction of Formation SGOCO International (HK) Limited Hong Kong Beijing SGOCO Image Technology Co., Ltd. People’s Republic of China SGO Corporation. Delaware, USA SGOCO (Shenzhen) Technology Co., Ltd. People’s Republic of China] [CERTIFICATION I, Shi-bin Xie, President and Chief Executive Officer, certify that: 1. I have reviewed this Annual Report on Form 20-F of SGOCO Group, Ltd.; 2. Based on my knowledge, this Annual Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [CERTIFICATION I, Johnson Lau, Chief Financial Officer, certify that: 1. I have reviewed this Annual Report on Form 20-F of SGOCO Group, Ltd.; 2. Based on my knowledge, this Annual Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Annual Report fairly presents, in all material respects, the financial condition and result of operations of the Company. Dated: May 15, 2015 Dated: May 15, 2015] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in Registration Statements No. 333-172406 on Form S-8 and No. 333-176437 on Form F-3 of our report dated May 15, 2015, relating to the consolidated financial statements of SGOCO Group, Ltd. and its subsidiaries (collectively the “Company”), which appears in this Annual Report on Form]

SGOC [SGOCO] 20-F:

[] [DATED December 24, 2014 SGOCO International (HK) Limited as Seller and APEX Flourish Group Limited as Purchaser ______________________________________________________ AGREEMENT FOR SALE AND PURCHASE OF ALL OF THE EQUITY OF Sgoco (Fujian) Electronic Co., Ltd ______________________________________________________ CONTENTS Clause Page Clause Page 1. INTERPRETATION 1 2. SALE AND PURCHASE 3 3. PURCHASE PRICE 3 4. SECURITIES 4 5. COMPLETION 4 6.] [List of Subsidiaries Name of Subsidiary Jurisdiction of Formation SGOCO International (HK) Limited Hong Kong Beijing SGOCO Image Technology Co., Ltd. People’s Republic of China SGO Corporation. Delaware, USA SGOCO (Shenzhen) Technology Co., Ltd. People’s Republic of China] [CERTIFICATION I, Shi-bin Xie, President and Chief Executive Officer, certify that: 1. I have reviewed this Annual Report on Form 20-F of SGOCO Group, Ltd.; 2. Based on my knowledge, this Annual Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [CERTIFICATION I, Johnson Lau, Chief Financial Officer, certify that: 1. I have reviewed this Annual Report on Form 20-F of SGOCO Group, Ltd.; 2. Based on my knowledge, this Annual Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Annual Report fairly presents, in all material respects, the financial condition and result of operations of the Company. Dated: May 15, 2015 Dated: May 15, 2015] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in Registration Statements No. 333-172406 on Form S-8 and No. 333-176437 on Form F-3 of our report dated May 15, 2015, relating to the consolidated financial statements of SGOCO Group, Ltd. and its subsidiaries (collectively the “Company”), which appears in this Annual Report on Form]

YOKU [YOUKU TUDOU] 6-K: (Original Filing)

[Youku Tudou Announces the Appointment of Chief Financial Officer BEIJING, China, May 6, 2015 —Youku Tudou Inc. (NYSE: YOKU), China’s leading Internet television company (“Youku Tudou” or the “Company”), today announces the appointment of Hugh Wu as the Senior Vice President and Chief Financial Officer, effective May 6, 2015. Hugh Wu has nearly 16 years of senior financial management experience] [YOUKU TUDOU INC. 11/F, SinoSteel Plaza , 8 Haidian Street Beijing 100080 , People’s Republic of China Form 20-F x Form 40-F o o o Yes o No x YOUKU TUDOU INC.]

YOKU [YOUKU TUDOU] 6-K: Youku Tudou Announces the Appointment of Chief Financial

[Youku Tudou Announces the Appointment of Chief Financial Officer BEIJING, China, May 6, 2015 —Youku Tudou Inc. (NYSE: YOKU), China’s leading Internet television company (“Youku Tudou” or the “Company”), today announces the appointment of Hugh Wu as the Senior Vice President and Chief Financial Officer, effective May 6, 2015. Hugh Wu has nearly 16 years of senior financial management experience] [YOUKU TUDOU INC. 11/F, SinoSteel Plaza , 8 Haidian Street Beijing 100080 , People’s Republic of China Form 20-F x Form 40-F o o o Yes o No x YOUKU TUDOU INC.]

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