April 19, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20459
Attn: Jan Woo, Legal Branch Chief
| Re: | Sohu.com Limited |
Registration Statement on Form F-4, as amended (File No. 333-224069)
Dear Ms. Woo:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, the undersigned Sohu.com Limited hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form F-4 to 4:00 PM, Eastern Time, Monday, April 23, 2018, or as soon thereafter as practicable.
The undersigned further requests acceleration of the effective date of the undersigned’s Registration Statement on Form F-6 (File No. 333-224081) so that it becomes effective concurrently with the above-referenced Registration Statement on Form F-4.
[Signature page follows]
| Very truly yours, | ||
| Sohu.com Limited | ||
| By: | /s/ Joanna Lv | |
| Name: | Joanna Lv | |
| Title: | Chief Financial Officer | |
| cc: | Michele M. Anderson, Associate Director |
Barbara C. Jacobs, Associate Director
Jeffrey N. Kauten, Attorney Advisor
Timothy B. Bancroft, Goulston & Storrs PC