QIHU [Qihoo 360 Technology Co] CORRESP: December 8, 2014 VIA EDGAR Mr. Stephen Krikorian,
[December 8, 2014 VIA EDGAR Mr. Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Dear Mr. Krikorian and Mr. Rohn, This letter sets forth our responses to the comments contained in the letter dated November 7, 2014 from the Staff of the Commission (the “Staff”) regarding our annual report on Form 20-F for the fiscal year ended]