SGOC [SGOCO] SC 13D: Sun Zone Investments Limited 2 CHECK THE APPROPRIATE

[Sun Zone Investments Limited 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) o (b) o 3 SEC USE ONLY 4 SOURCE OF FUNDS 5 o 6 CITIZENSHIP OR PLACE OF ORGANIZATION NUMBER OF 7 0 Shares SOLE VOTING POWER 8 9,440,000 Shares SHARED VOTING POWER 9 0 Shares SOLE DISPOSITIVE POWER 10 9,440,000 Shares SHARED DISPOSITIVE]

SGOC [SGOCO] SC 13D: (Original Filing)

[Sze Kit Ting 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) o b) o 3 SEC USE ONLY 4 SOURCE OF FUNDS 5 o 6 CITIZENSHIP OR PLACE OF ORGANIZATION NUMBER OF 7 2,860,000 Shares SOLE VOTING POWER 8 0 Shares SHARED VOTING POWER 9 2,860,000 Shares SOLE DISPOSITIVE POWER 10 0 Shares SHARED DISPOSITIVE POWER]

SGOC [SGOCO] SC 13D: Sze Kit Ting 2 CHECK THE APPROPRIATE BOX

[Sze Kit Ting 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) o b) o 3 SEC USE ONLY 4 SOURCE OF FUNDS 5 o 6 CITIZENSHIP OR PLACE OF ORGANIZATION NUMBER OF 7 2,860,000 Shares SOLE VOTING POWER 8 0 Shares SHARED VOTING POWER 9 2,860,000 Shares SOLE DISPOSITIVE POWER 10 0 Shares SHARED DISPOSITIVE POWER]

YOKU [YOUKU TUDOU] CORRESP: (Original Filing)

[January 13, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel Paul Fischer Robert S. Littlepage Joseph Cascarano 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, Fisher, Littlepage and Cascarano: Form 20-F for]

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