Sohu.com (SOHU) has filed an extension notification with the SEC for its Form 10-K. The company is in the process of assessing its internal controls over financial reporting in accordance with Section 404 of Sarbanes-Oxley Act of 2002 and requires additional time to complete such assessment.

Sohu expects to be able to file its Form 10-K by March 31, 2005, and then utilize the allowed 45-day extension to file management's report on internal control for the fiscal year 2004 in an amended Form 10-K by April 30, 2005.

The company has identified no material adjustments to the unaudited financial results announced on February 7, 2005 for the quarter and year ended December 31, 2004 and no material weaknesses in the Company's internal controls over financial reporting.