SOHU [SOHU COM] CORRESP: (Original Filing)

[CONFIDENTIAL TREATMENT HAS BEEN REQUESTED AS TO INFORMATION INDICATED ON PAGE 3 OF THIS LETTER December 15, 2010 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 Fourth]

SOHU [SOHU COM] CORRESP: CONFIDENTIAL TREATMENT HAS BEEN REQUESTED AS TO INFORMATION

[CONFIDENTIAL TREATMENT HAS BEEN REQUESTED AS TO INFORMATION INDICATED ON PAGE 3 OF THIS LETTER December 15, 2010 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 Fourth]

SOHU [SOHU COM] CORRESP: (Original Filing)

[November 30, 2010 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: On Sohu’s behalf, we advise the Staff that Sohu expects to be in a position to respond to the Fourth]

SOHU [SOHU COM] CORRESP: November 30, 2010 VIA EDGAR Division of Corporation

[November 30, 2010 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: On Sohu’s behalf, we advise the Staff that Sohu expects to be in a position to respond to the Fourth]

SOHU [SOHU COM] 10-Q: (Original Filing)

[x ¨ x ¨ ¨ ¨ Large accelerated filer ¨ x Class Outstanding at September 30, 2010 Common stock, $.001 par value 37,937,980 SOHU.COM INC. PAGE PART I FINANCIAL INFORMATION Item 1 Condensed Consolidated Financial Statements (unaudited) 2 Condensed Consolidated Balance Sheets as of September 30, 2010 and December 31, 2009 2 Condensed Consolidated Statements of Operations for the Three] [Beijing Raycom Jingyuan Real Estate Development Co., Ltd. And Beijing AmazGame Age Internet Technology Co., Ltd. Project Cooperation Agreement on Raycom Creative Industry Center Project 1 This Agreement is entered into by and between the following parties on the 23 rd day of August 2010 in Beijing: Party A: Beijing Raycom Jingyuan Real Estate Development Co., Ltd. Address: Room 2106] [SOHU.COM INC. AMENDED AND RESTATED 2010 STOCK INCENTIVE PLAN Purposes of this Plan 1. Definitions 2. “Award Agreement” means a written or electronic document or agreement setting forth the terms and conditions of a specific Award. “Board” means the Board of Directors of the Company. “Common Stock” means the common stock, $0.001 par value per share, of the Company. “Company”] [Confidential Treatment Requested. Confidential portions of this document have been redacted and have been separately filed with the SEC. Cooperation Agreement Between Wuxi Rongke Zhidi Real Estate Development Co., Ltd. And Wuxi Sohu New Momentum Investment Co., Ltd. September 30, 2010 Contents Term Page 1. Definitions and interpretations 1 2. Amount and term of borrowing 2 3. Interest of borrowing] [I, Charles Zhang, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Sohu.com Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not] [I, Carol Yu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Sohu.com Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not] [SOHU.COM INC. SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of September 30, 2010 and results of operations of the Company for the three months ended September 30, 2010. S HARLES HANG / Charles Zhang Chief Executive Officer and Chairman of the Board of] [SOHU.COM INC. SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of September 30, 2010 and results of operations of the Company for the three months ended September 30, 2010. S AROL U / Carol Yu Co-President and Chief Financial Officer November 8, 2010 EX-32.2]

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