November 30, 2010
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20459
Attn: Craig D. Wilson, Senior Assistant Chief Accountant
Re: | Sohu.com Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2009
File No. 000-30961
Dear Mr. Wilson:
We refer to a letter from the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission to Ms. Carol Yu, Co-President and Chief Financial Officer of our client Sohu.com Inc. (“Sohu”), dated November 24, 2010 (the “Fourth Comment Letter”), regarding Sohu’s Form 10-K for the year ended December 31, 2009.
On Sohu’s behalf, we advise the Staff that Sohu expects to be in a position to respond to the Fourth Comment Letter by Thursday, December 16, 2010. This delay beyond the timeframe initially requested by the Staff is necessitated by Sohu’s need to discuss and coordinate the analysis of and response to the Staff’s comments among Sohu’s Chinese legal counsel, Sohu’s outside auditors (PricewaterhouseCoopers), and this firm.
Please feel free to contact me at (617) 574-3511 should you require additional information or have any questions regarding this letter.
Sincerely, |
/s/ Timothy B. Bancroft |
Timothy B. Bancroft |
cc: | Ms. Tamara J. Tangen (Division of Corporation Finance) | |
Ms. Maryse Mills-Apenteng (Division of Corporation Finance) | ||
Ms. Carol Yu (Sohu.com Inc.) | ||
Mr. Alex Ho (Changyou.com Limited) | ||
Mr. James Deng (Sohu.com Inc.) | ||
Jasmine Zhou, Esq. (Sohu.com Inc.) | ||
Mr. William Lam (PricewaterhouseCoopers) |
Goulston & Storrs, A Professional Corporation— Boston— DC— New York— Beijing
400 Atlantic Avenue, Boston, Massachusetts 02110-3333— (617) 482-1776 Tel— (617) 574-4112 Fax— www.goulstonstorrs.com