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

[* The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed]

YOKU [YOUKU TUDOU] SC 13G: * The remainder of this cover page shall

[* The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed]

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]

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: (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]

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