YOKU [YOUKU TUDOU] UPLOAD:
[]
[Sze Kit Ting 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) o b) o 3 SEC USE ONLY 4 SOURCE OF FUNDS 5 o 6 CITIZENSHIP OR PLACE OF ORGANIZATION NUMBER OF 7 2,860,000 Shares SOLE VOTING POWER 8 0 Shares SHARED VOTING POWER 9 2,860,000 Shares SOLE DISPOSITIVE POWER 10 0 Shares SHARED DISPOSITIVE POWER]
[Sze Kit Ting 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) o b) o 3 SEC USE ONLY 4 SOURCE OF FUNDS 5 o 6 CITIZENSHIP OR PLACE OF ORGANIZATION NUMBER OF 7 2,860,000 Shares SOLE VOTING POWER 8 0 Shares SHARED VOTING POWER 9 2,860,000 Shares SOLE DISPOSITIVE POWER 10 0 Shares SHARED DISPOSITIVE POWER]
[Sun Zone Investments Limited 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) o (b) o 3 SEC USE ONLY 4 SOURCE OF FUNDS 5 o 6 CITIZENSHIP OR PLACE OF ORGANIZATION NUMBER OF 7 0 Shares SOLE VOTING POWER 8 9,440,000 Shares SHARED VOTING POWER 9 0 Shares SOLE DISPOSITIVE POWER 10 9,440,000 Shares SHARED DISPOSITIVE]
[January 13, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel Paul Fischer Robert S. Littlepage Joseph Cascarano Division of Corporation Finance 100 F Street, N.E. Re: Youku Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2010 ( 2010 20-F ) Filed June 10, 2011 (File No. 001-34977) Dear Messrs. Spirgel, Fisher, Littlepage and Cascarano: Form 20-F for]