SOHU [SOHU COM] CORRESP: January 19, 2011 VIA EDGAR Division of Corporation
[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: Sohus responses to the Fifth Comment Letter are set forth below. The comments are numbered so as to correspond to]