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,]