Ticker: SOHU, Company: SOHU COM INC, Type: CORRESP, Date: 2011-01-19
Original SEC Filing: Click here

---

Webplus: SOHU/20110119/CORRESP/1/000.htm SEC Original: filename1.htm
January 19, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: Sohu’s responses to the Fifth Comment Letter are set forth below. The comments are numbered so as to correspond to

---

Company Information:

Ticker: SOHU, Company: SOHU COM INC, Type: CORRESP, Date: 2011-01-19CIK: 0001104188, Location: F4, SIC: 7374, SIC Desc: SERVICES-COMPUTER PROCESSING & DATA PREPARATION
Business Phone & Address:
LEVEL 12, SOHU.COM INTERNET PLAZA
BEIJING 100084