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]

YOKU [YOUKU TUDOU] SC 13G/A: (Original Filing)

[1. Names of Reporting Persons. I.R.S. Identification Nos. of above persons (entities only). Baillie Gifford & Co (Scottish partnership) _______________________________________________________________________ 2. Check the Appropriate Box if a Member of a Group (See Instructions) (a).................................................................... (b).................................................................... _______________________________________________________________________ 3. SEC Use Only _______________________________________________________________________ 4. Citizenship or Place of Organization SCOTLAND UK _______________________________________________________________________ Number of 5. Sole Voting Power 3438483 Shares Bene ______________________________________________________]

YOKU [YOUKU TUDOU] SC 13G/A: 1. Names of Reporting Persons. I.R.S. Identification Nos.

[1. Names of Reporting Persons. I.R.S. Identification Nos. of above persons (entities only). Baillie Gifford & Co (Scottish partnership) _______________________________________________________________________ 2. Check the Appropriate Box if a Member of a Group (See Instructions) (a).................................................................... (b).................................................................... _______________________________________________________________________ 3. SEC Use Only _______________________________________________________________________ 4. Citizenship or Place of Organization SCOTLAND UK _______________________________________________________________________ Number of 5. Sole Voting Power 3438483 Shares Bene ______________________________________________________]

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

[Press Release Youku Tudou Announces Up to US$300 Million Share Repurchase Program About Youku Tudou Inc. Youku Tudou Inc. (NYSE: YOKU) is China’s leading Internet television company. Its Youku and Tudou Internet television platforms enable users to search, view and share high-quality video content quickly and easily across multiple devices. Its Youku brand and Tudou brand are among the most] [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: Press Release Youku Tudou Announces Up to US$300

[Press Release Youku Tudou Announces Up to US$300 Million Share Repurchase Program About Youku Tudou Inc. Youku Tudou Inc. (NYSE: YOKU) is China’s leading Internet television company. Its Youku and Tudou Internet television platforms enable users to search, view and share high-quality video content quickly and easily across multiple devices. Its Youku brand and Tudou brand are among the most] [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: (Original Filing)

[Youku Tudou Announces Second Quarter 2014 Unaudited Financial Results Reached over 500 million monthly unique visitors across screens; Subscription revenues grew 379% year on year BEIJING , China, August 20, 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 second quarter 2014 .] [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 Second Quarter 2014 Unaudited Financial

[Youku Tudou Announces Second Quarter 2014 Unaudited Financial Results Reached over 500 million monthly unique visitors across screens; Subscription revenues grew 379% year on year BEIJING , China, August 20, 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 second quarter 2014 .] [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.]

Skip to toolbar