Tudou Holdings Ltd, China’s second-biggest video website, is attempting a US initial public offering at a 62 percent discount to larger rival Youku.com Inc after equities plunged this month, sapping demand for new stock. The Shanghai-based company is seeking to raise as much as $180 million by offering 6 million American depositary receipts for $28 to $30 each, according to a regulatory filing. That values the company at about 16 times sales in the 12 months through March 31. Youku.com, which went public in the United States last year, trades at 41 times.