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

[January 16, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 Form 20-F ) Filed April 16, 2014 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson and Mr. Suehiro: All capitalized terms used but not defined in this letter shall have the meanings ascribed]

SGOC [SGOCO] 6-K: (Original Filing)

[SGOCO Group, Ltd. Announces Sale of SGOCO (Fujian) Electronic Co., Ltd Hong Kong, December 31, 2014 - SGOCO Group, Ltd. (Nasdaq: SGOC) (“SGOCO” or the “Company”), a company focused on product design, distribution and brand development in display products, today announced the sale of 100% of the equity of SGOCO (Fujian) Electronic Co., Ltd (“Sgoco Fujian”), a company registered in] []

SGOC [SGOCO] 6-K: SGOCO Group, Ltd. Announces Sale of SGOCO (Fujian)

[SGOCO Group, Ltd. Announces Sale of SGOCO (Fujian) Electronic Co., Ltd Hong Kong, December 31, 2014 - SGOCO Group, Ltd. (Nasdaq: SGOC) (“SGOCO” or the “Company”), a company focused on product design, distribution and brand development in display products, today announced the sale of 100% of the equity of SGOCO (Fujian) Electronic Co., Ltd (“Sgoco Fujian”), a company registered in] []

YOKU [YOUKU TUDOU] CORRESP: December 24, 2014 VIA EDGAR Larry Spirgel, Assistant

[December 24, 2014 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F ) Filed April 16, 2014 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson and Mr. Suehiro: Very truly yours, Michael Xu Chief Financial Officer and Senior Vice President, Youku Tudou Inc. cc:]

YOKU [YOUKU TUDOU] CORRESP: (Original Filing)

[December 24, 2014 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F ) Filed April 16, 2014 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson and Mr. Suehiro: Very truly yours, Michael Xu Chief Financial Officer and Senior Vice President, Youku Tudou Inc. cc:]

SGOC [SGOCO] 6-K: (Original Filing)

[SGOCO Group, Ltd. Announces 2014 Interim Financial Results HONG KONG, December 19, 2014 – SGOCO Group, Ltd. (Nasdaq: SGOC) (“SGOCO” or the “Company”), a company focused on product design, distribution and brand development in display products, today announced its unaudited operating results for the six months ended June 30, 2014. The Company also announced that it would report interim results] []

SGOC [SGOCO] 6-K: SGOCO Group, Ltd. Announces 2014 Interim Financial Results

[SGOCO Group, Ltd. Announces 2014 Interim Financial Results HONG KONG, December 19, 2014 – SGOCO Group, Ltd. (Nasdaq: SGOC) (“SGOCO” or the “Company”), a company focused on product design, distribution and brand development in display products, today announced its unaudited operating results for the six months ended June 30, 2014. The Company also announced that it would report interim results] []

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

[Youku Tudou Partners with Xiaomi to Accelerate Multi-screen Ecosystem Development BEIJING, China, November 12, 2014 — Youku Tudou Inc. (NYSE: YOKU), China’s leading Internet television company, today announced that it has entered into a strategic partnership with Xiaomi. The partnership aims to accelerate the development of its multi-screen media and entertainment ecosystem. The two companies will jointly develop content and] [Youku Tudou Announces Third Quarter 2014 Unaudited Financial Results Consumer Revenues Grew 473% Year-on-Year; Share Repurchase Totaling US$300 Million Completed BEIJING , China, November 14, 201 4 — Youku Tudou Inc. (NYSE: YOKU), China’s leading Internet television company (“Youku Tudou” or the “Company”) , today announced its unaudited financial results for third quarter 2014 . Third Quarter 2014 Highlights 1] [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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