YOKU [YOUKU TUDOU] CORRESP: December 24, 2014 VIA EDGAR Larry Spirgel, Assistant

[December 24, 2014 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F ) Filed April 16, 2014 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson and Mr. Suehiro: Very truly yours, Michael Xu Chief Financial Officer and Senior Vice President, Youku Tudou Inc. cc:]

SGOC [SGOCO] 6-K: (Original Filing)

[SGOCO Group, Ltd. Announces 2014 Interim Financial Results HONG KONG, December 19, 2014 – SGOCO Group, Ltd. (Nasdaq: SGOC) (“SGOCO” or the “Company”), a company focused on product design, distribution and brand development in display products, today announced its unaudited operating results for the six months ended June 30, 2014. The Company also announced that it would report interim results] []

SGOC [SGOCO] 6-K: SGOCO Group, Ltd. Announces 2014 Interim Financial Results

[SGOCO Group, Ltd. Announces 2014 Interim Financial Results HONG KONG, December 19, 2014 – SGOCO Group, Ltd. (Nasdaq: SGOC) (“SGOCO” or the “Company”), a company focused on product design, distribution and brand development in display products, today announced its unaudited operating results for the six months ended June 30, 2014. The Company also announced that it would report interim results] []

YOKU [YOUKU TUDOU] 6-K: (Original Filing)

[Youku Tudou Partners with Xiaomi to Accelerate Multi-screen Ecosystem Development BEIJING, China, November 12, 2014 — Youku Tudou Inc. (NYSE: YOKU), China’s leading Internet television company, today announced that it has entered into a strategic partnership with Xiaomi. The partnership aims to accelerate the development of its multi-screen media and entertainment ecosystem. The two companies will jointly develop content and] [Youku Tudou Announces Third Quarter 2014 Unaudited Financial Results Consumer Revenues Grew 473% Year-on-Year; Share Repurchase Totaling US$300 Million Completed BEIJING , China, November 14, 201 4 — Youku Tudou Inc. (NYSE: YOKU), China’s leading Internet television company (“Youku Tudou” or the “Company”) , today announced its unaudited financial results for third quarter 2014 . Third Quarter 2014 Highlights 1] [YOUKU TUDOU INC. 11/F, SinoSteel Plaza , 8 Haidian Street Beijing 100080 , People’s Republic of China Form 20-F x Form 40-F o o o Yes o No x YOUKU TUDOU INC.]

YOKU [YOUKU TUDOU] 6-K: Youku Tudou Partners with Xiaomi to Accelerate Multi-screen

[Youku Tudou Partners with Xiaomi to Accelerate Multi-screen Ecosystem Development BEIJING, China, November 12, 2014 — Youku Tudou Inc. (NYSE: YOKU), China’s leading Internet television company, today announced that it has entered into a strategic partnership with Xiaomi. The partnership aims to accelerate the development of its multi-screen media and entertainment ecosystem. The two companies will jointly develop content and] [Youku Tudou Announces Third Quarter 2014 Unaudited Financial Results Consumer Revenues Grew 473% Year-on-Year; Share Repurchase Totaling US$300 Million Completed BEIJING , China, November 14, 201 4 — Youku Tudou Inc. (NYSE: YOKU), China’s leading Internet television company (“Youku Tudou” or the “Company”) , today announced its unaudited financial results for third quarter 2014 . Third Quarter 2014 Highlights 1] [YOUKU TUDOU INC. 11/F, SinoSteel Plaza , 8 Haidian Street Beijing 100080 , People’s Republic of China Form 20-F x Form 40-F o o o Yes o No x YOUKU TUDOU INC.]

SGOC [SGOCO] 6-K: (Original Filing)

[SGOCO GROUP, LTD. (Incorporated in the Cayman Islands with limited liability) (NASDAQ Ticker: SGOC) NOTICE OF ANNUAL GENERAL MEETING to Be Held on December 12, 2014 NOTICE IS HEREBY GIVEN AGM Company 1. To approve and adopt the financial statements of the Company for the year ended December 31, 2013. 2. To ratify and approve the appointment of Crowe Horwath] [] []

SGOC [SGOCO] 6-K: SGOCO GROUP, LTD. (Incorporated in the Cayman Islands

[SGOCO GROUP, LTD. (Incorporated in the Cayman Islands with limited liability) (NASDAQ Ticker: SGOC) NOTICE OF ANNUAL GENERAL MEETING to Be Held on December 12, 2014 NOTICE IS HEREBY GIVEN AGM Company 1. To approve and adopt the financial statements of the Company for the year ended December 31, 2013. 2. To ratify and approve the appointment of Crowe Horwath] [] []

SGOC [SGOCO] 6-K: (Original Filing)

[SGOCO Group, Ltd. Appoints Mr. Shi-Bin Xie as President and Chief Executive Officer HONG KONG, November 3, 2014 /PRNewswire/ -- SGOCO Group, Ltd. (Nasdaq: SGOC), ("SGOCO" or the "Company"), a company focused on product design, distribution and brand development in the China display market, today announced its Board of Directors has appointed Mr. Shi-bin Xie to assume the new role] []

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