CYOU [Changyou.com] CORRESP: October 14, 2011 VIA EDGAR Division of Corporation
[October 14, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011 File No. 001-34271 Dear Mr. Kirkorian: Changyous responses to the Second Comment Letter are set]