SOHU [SOHU COM] CORRESP: Goulston & Storrs, A Professional Corporation CONFIDENTIAL TREATMENT

[Goulston & Storrs, A Professional Corporation CONFIDENTIAL TREATMENT HAS BEEN REQUESTED AS TO INFORMATION INDICATED ON PAGE 10 OF THIS LETTER May 25, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed on February 28, 2012 File] [May 25, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 File No. 000-30961 Dear Mr. Krikorian: • Sohu is responsible for the adequacy and accuracy of the disclosures in the Form 10-K referenced in the Comment Letter;]

SOHU [SOHU COM] 10-Q: (Original Filing)

[] [EMPLOYMENT AGREEMENT Employee EMPLOYMENT AGREEMENT, effective as of January 1, 2012, by and between Sohu.com Inc., a Delaware corporation, and Charles Zhang, an individual (the “ Definitions Annex 1 1. Employment; Duties 2. Annex 2 (a) The Company agrees to employ the Employee in the capacity and with such responsibilities as are generally set forth on Annex 2 Annex 3] [I, Charles Zhang, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Sohu.com Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not] [I, Carol Yu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Sohu.com Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not] [SOHU.COM INC. (2) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of March 31, 2012 and results of operations of the Company for the three months ended March 31, 2012. Charles Zhang, Chief Executive Officer and Chairman of the Board of Directors May 9, 2012 EX-32.1 5 d315106dex321.htm SECTION] [SOHU.COM INC. (2) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of March 31, 2012 and results of operations of the Company for the three months ended March 31, 2012. Carol Yu, Co-President and Chief Financial Officer May 9, 2012 EX-32.2 6 d315106dex322.htm SECTION 1350 CERTIFICATION OF CAROL YU]

SOHU [SOHU COM] 10-Q:

[] [EMPLOYMENT AGREEMENT Employee EMPLOYMENT AGREEMENT, effective as of January 1, 2012, by and between Sohu.com Inc., a Delaware corporation, and Charles Zhang, an individual (the “ Definitions Annex 1 1. Employment; Duties 2. Annex 2 (a) The Company agrees to employ the Employee in the capacity and with such responsibilities as are generally set forth on Annex 2 Annex 3] [I, Charles Zhang, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Sohu.com Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not] [I, Carol Yu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Sohu.com Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not] [SOHU.COM INC. (2) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of March 31, 2012 and results of operations of the Company for the three months ended March 31, 2012. Charles Zhang, Chief Executive Officer and Chairman of the Board of Directors May 9, 2012 EX-32.1 5 d315106dex321.htm SECTION] [SOHU.COM INC. (2) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of March 31, 2012 and results of operations of the Company for the three months ended March 31, 2012. Carol Yu, Co-President and Chief Financial Officer May 9, 2012 EX-32.2 6 d315106dex322.htm SECTION 1350 CERTIFICATION OF CAROL YU]

SOHU [SOHU COM] 8-K: SOHU.COM REPORTS FIRST QUARTER 2012 UNAUDITED FINANCIAL RESULTS

[SOHU.COM REPORTS FIRST QUARTER 2012 UNAUDITED FINANCIAL RESULTS Total Revenues were US$227 Million, Up 30% Year-over-Year GAAP Net Income Before Non-Controlling Interest was US$41 Million, Non-GAAP Net Income Before Non-Controlling Interest was US$45 Million, Exceeding the High End of Group Guidance by US$4 Million; GAAP Fully Diluted EPS of US$0.53, Non-GAAP Fully Diluted EPS of US$0.61, Exceeding the High End] []

SOHU [SOHU COM] 8-K: (Original Filing)

[SOHU.COM REPORTS FIRST QUARTER 2012 UNAUDITED FINANCIAL RESULTS Total Revenues were US$227 Million, Up 30% Year-over-Year GAAP Net Income Before Non-Controlling Interest was US$41 Million, Non-GAAP Net Income Before Non-Controlling Interest was US$45 Million, Exceeding the High End of Group Guidance by US$4 Million; GAAP Fully Diluted EPS of US$0.53, Non-GAAP Fully Diluted EPS of US$0.61, Exceeding the High End] []

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