SOHU [SOHU COM] CORRESP: January 12, 2015 VIA EDGAR Division of Corporation
[January 12, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the fiscal year ended December 31, 2013 Filed on February 28, 2014 File No. 000-30961 Dear Mr. Krikorian: Sohu Company Staff Second Comment Letter Form 10-K We are transmitting this letter on behalf of]