YOKU [YOUKU TUDOU] CORRESP: September 25, 2014 VIA EDGAR Larry Spirgel, Assistant
[September 25, 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 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]