YOKU [YOUKU TUDOU] SC 13G/A: (Name of Issuer) 1 AMERICAN DEPOSITARY SHARES (Title

[(Name of Issuer) 1 AMERICAN DEPOSITARY SHARES (Title of Class of Securities) 98742U100 (CUSIP Number) December 31, 2011 (Date of Event which Requires Filing of Statement) [x] Rule 13d – 1(b) [ ] Rule 13d – 1(c) [ ] Rule 13d – 1(d) * The remainder of this cover page shall be filled out for a reporting person’s initial filing]

YOKU [YOUKU TUDOU] CORRESP: (Original Filing)

[January 5, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Paul Fischer, Attorney Advisor Robert S. Littlepage, Accountant Branch Chief Joseph Cascarano, Staff Accountant 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, Fischer,]

YOKU [YOUKU TUDOU] CORRESP: January 5, 2012 VIA EDGAR AND FACSIMILE Larry

[January 5, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Paul Fischer, Attorney Advisor Robert S. Littlepage, Accountant Branch Chief Joseph Cascarano, Staff Accountant 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, Fischer,]

YOKU [YOUKU TUDOU] 424B3: (Original Filing)

[(1) The Deposit Agreement . The statements made on the face and reverse of this ADR are summaries of certain provisions of the Deposit Agreement and the Memorandum and Articles of Association (2) Withdrawal of Deposited Securities subject, however, in each case subject however, in each case Upon satisfaction of each of the conditions specified above, the Depositary (i) shall]

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