YOKU [YOUKU TUDOU] CORRESP: January 13, 2012 VIA EDGAR AND FACSIMILE Larry

[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]

YOKU [YOUKU TUDOU] SC 13G/A: (Name of Issuer) 1 AMERICAN DEPOSITARY SHARES (Title

[(Name of Issuer) 1 AMERICAN DEPOSITARY SHARES (Title of Class of Securities) 98742U100 (CUSIP Number) December 31, 2011 (Date of Event which Requires Filing of Statement) [x] Rule 13d – 1(b) [ ] Rule 13d – 1(c) [ ] Rule 13d – 1(d) * The remainder of this cover page shall be filled out for a reporting person’s initial filing]

YOKU [YOUKU TUDOU] SC 13G/A: (Original Filing)

[(Name of Issuer) 1 AMERICAN DEPOSITARY SHARES (Title of Class of Securities) 98742U100 (CUSIP Number) December 31, 2011 (Date of Event which Requires Filing of Statement) [x] Rule 13d – 1(b) [ ] Rule 13d – 1(c) [ ] Rule 13d – 1(d) * The remainder of this cover page shall be filled out for a reporting person’s initial filing]

YOKU [YOUKU TUDOU] CORRESP: (Original Filing)

[January 5, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Paul Fischer, Attorney Advisor Robert S. Littlepage, Accountant Branch Chief Joseph Cascarano, Staff Accountant 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, Fischer,]

YOKU [YOUKU TUDOU] CORRESP: January 5, 2012 VIA EDGAR AND FACSIMILE Larry

[January 5, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Paul Fischer, Attorney Advisor Robert S. Littlepage, Accountant Branch Chief Joseph Cascarano, Staff Accountant 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, Fischer,]

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

[Effective December 24, 2011, Mr. James Hu resigned from the Board of Directors of SGOCO Group, Ltd. On December 27, 2011, the Board appointed Ms. Pik Yue Hon to fill the independent director vacancy created by the resignation of Mr. Hu. Ms. Hon, who will join the Board’s audit, nominating and compensation committees, currently serves as an independent consultant to]

SGOC [SGOCO] 6-K: Effective December 24, 2011, Mr. James Hu resigned

[Effective December 24, 2011, Mr. James Hu resigned from the Board of Directors of SGOCO Group, Ltd. On December 27, 2011, the Board appointed Ms. Pik Yue Hon to fill the independent director vacancy created by the resignation of Mr. Hu. Ms. Hon, who will join the Board’s audit, nominating and compensation committees, currently serves as an independent consultant to]

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