Timothy B. Bancroft
tbancroft@goulstonstorrs.com
(617) 574-3511
September 19, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attn: | Craig D. Wilson, Senior Assistant Chief Accountant Office of Information Technologies and Services | |
| Re: | Sohu.com Inc. | |
| Form 10-K for Fiscal Year Ended December 31, 2015 | ||
| Filed February 26, 2016 | ||
| Form 8-K | ||
| Furnished August 2, 2016 | ||
| 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 Dr. Charles Zhang, Chairman and Chief Executive Officer of our client Sohu.com Inc. (“Sohu”), dated September 14, 2016 (the “Comment Letter”), regarding Sohu’s Form 10-K for the year ended December 31, 2015 filed on February 26, 2016 and Form 8-K furnished to the SEC on August 2, 2016.
On Sohu’s behalf, we advise the Staff that Sohu expects to be in a position to respond to the Comment Letter by Monday, October 3, 2016. This delay beyond the timeframe initially requested by the Staff is necessitated by the closing of Sohu’s principal offices on Thursday, September 15 and Friday, September 16, 2016 for the Chinese “Moon Festival” holiday, during which days, and continuing through the weekend, Sohu’s key business, legal, and finance personnel were not available to work on responses to the Comment Letter.
Goulston & Storrs PC · Boston · DC · New York · Beijing
400 Atlantic Avenue, Boston, Massachusetts 02110-www.goulstonstorrs.com
Securities and Exchange Commission
September 19, 2016
Page 2
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: | Morgan Youngwood, Staff Accountant (Division of Corporation Finance) | |
| Mitchell Austin, Staff Attorney | ||
| Katherine Wray, Staff Attorney | ||
| Dr. Charles Zhang (Sohu.com Inc.) | ||
| Ms. Joanna Lv (Sohu.com Inc.) | ||
| Mr. Gavin Chui (PricewaterhouseCoopers) |