SGOC [SGOCO] S-8:

[] [21 February 2011 Matter No.:875380 Doc Ref: 353799 852 2842 9530 Richard.Hall@conyersdill.com SGOCO Group, Ltd. SGOCO Technology Park Loushan, Jinjiang City, Fujian People’s Republic of China 362200 Dear Sirs, Re: SGOCO Group, Ltd. (the “Company”) We have acted as special Cayman legal counsel to the Company in connection with the issue by the Company of up to 1,225,585 ordinary shares,] [Consent of Independent Registered Public Accounting Firm To the Board of Directors of SGOCO Group, Ltd.: incorporation by reference in the prospectus constituting a part of this Registration Statement on Form S-8 to the We consent to the /s / Frazer Frost, LLP Brea, California February 22, 2011 EX-23.2 3 v212182_ex23-2.htm] [Consent of Independent Registered Public Accounting Firm We consent to the use in this Registration Statement on Form S-8 of our report dated January 22, 2010, relating to the balance sheets of Hambrecht Asia Acquisition Corp. as of June 30, 2009 and December 31, 2008 and 2007, and the related statements of operations and cash flows for the six months]

SGOC [SGOCO] S-8: (Original Filing)

[] [21 February 2011 Matter No.:875380 Doc Ref: 353799 852 2842 9530 Richard.Hall@conyersdill.com SGOCO Group, Ltd. SGOCO Technology Park Loushan, Jinjiang City, Fujian People’s Republic of China 362200 Dear Sirs, Re: SGOCO Group, Ltd. (the “Company”) We have acted as special Cayman legal counsel to the Company in connection with the issue by the Company of up to 1,225,585 ordinary shares,] [Consent of Independent Registered Public Accounting Firm To the Board of Directors of SGOCO Group, Ltd.: incorporation by reference in the prospectus constituting a part of this Registration Statement on Form S-8 to the We consent to the /s / Frazer Frost, LLP Brea, California February 22, 2011 EX-23.2 3 v212182_ex23-2.htm] [Consent of Independent Registered Public Accounting Firm We consent to the use in this Registration Statement on Form S-8 of our report dated January 22, 2010, relating to the balance sheets of Hambrecht Asia Acquisition Corp. as of June 30, 2009 and December 31, 2008 and 2007, and the related statements of operations and cash flows for the six months]

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

[1 Names of Reporting Persons Maverick Capital, Ltd. - 75-2482446 -------------------------------------------------------------------------------- 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 Texas -------------------------------------------------------------------------------- | 5 | Sole Voting Power | | 181,965,920 (includes 178,365,920 class A ordinary shares | | and]

YOKU [YOUKU TUDOU] SC 13G: 1 Names of Reporting Persons Maverick Capital, Ltd.

[1 Names of Reporting Persons Maverick Capital, Ltd. - 75-2482446 -------------------------------------------------------------------------------- 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 Texas -------------------------------------------------------------------------------- | 5 | Sole Voting Power | | 181,965,920 (includes 178,365,920 class A ordinary shares | | and]

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

[Joint Filing Agreement Remainder of this page has been left intentionally blank. [ Dated: February 14, 2011 1Verge Holdings Ltd. Victor Wing Cheung Koo Director 1Look Holdings Ltd. Victor Wing Cheung Koo Sole Director Chengwei Partners, L.P. Aline Moulia Authorized Signatory of its GP Chengwei Ventures Evergreen Management, LLC Chengwei Ventures Evergreen Fund, L.P.] [1 NAME OF REPORTING PERSON 1Verge 1Verge Holdings Ltd. (“ 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP ¨ ¨ (a)]

YOKU [YOUKU TUDOU] SC 13G: Joint Filing Agreement Remainder of this page has

[Joint Filing Agreement Remainder of this page has been left intentionally blank. [ Dated: February 14, 2011 1Verge Holdings Ltd. Victor Wing Cheung Koo Director 1Look Holdings Ltd. Victor Wing Cheung Koo Sole Director Chengwei Partners, L.P. Aline Moulia Authorized Signatory of its GP Chengwei Ventures Evergreen Management, LLC Chengwei Ventures Evergreen Fund, L.P.] [1 NAME OF REPORTING PERSON 1Verge 1Verge Holdings Ltd. (“ 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP ¨ ¨ (a)]

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