YOKU [YOUKU TUDOU] CORRESP: September 10, 2013 VIA EDGAR Larry Spirgel, Assistant
[September 10, 2013 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2012 (the 2012 Form 20-F ) Filed April 26, 2013 (File No. 001-34977) Dear Mr. Spirgel, Mr. Dundas, Ms. Jacobson and Mr. Shapiro: All capitalized terms used but not defined in this letter shall]
