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            <filer>
                <filerCredentials>
                    <cik>0001919747</cik>
                    <ccc>XXXXXXXX</ccc>
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            <liveTestFlag>LIVE</liveTestFlag>



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    <formData>
        <issuerInfo>
            <issuerCik>0001345016</issuerCik>
            <issuerName>YELP INC.</issuerName>
            <secFileNumber>001-35444</secFileNumber>
            <issuerAddress>
                <ns2:street1>350 Mission Street, 10th Floor</ns2:street1>
                <ns2:city>San Francisco</ns2:city>
                <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                <ns2:zipCode>94105</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>(415) 908-3801</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>CARMEN AMARA</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>6886</noOfUnitsSold>
            <aggregateMarketValue>262975.61</aggregateMarketValue>
            <noOfUnitsOutstanding>63842428</noOfUnitsOutstanding>
            <approxSaleDate>05/27/2025</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>05/20/2025</acquiredDate>
            <natureOfAcquisitionTransaction>Performance Shares</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>1548</amountOfSecuritiesAcquired>
            <paymentDate>05/20/2025</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>05/20/2025</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>5338</amountOfSecuritiesAcquired>
            <paymentDate>05/20/2025</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>CARMEN AMARA</name>
                <address>
                    <ns2:street1>350 Mission Street, 10th Floor</ns2:street1>
                    <ns2:city>San Francisco</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>94105</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>05/23/2025</saleDate>
            <amountOfSecuritiesSold>2300</amountOfSecuritiesSold>
            <grossProceeds>86544.17</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>CARMEN AMARA</name>
                <address>
                    <ns2:street1>350 Mission Street, 10th Floor</ns2:street1>
                    <ns2:city>San Francisco</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>94105</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>03/07/2025</saleDate>
            <amountOfSecuritiesSold>1088</amountOfSecuritiesSold>
            <grossProceeds>38080.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>CARMEN AMARA</name>
                <address>
                    <ns2:street1>350 Mission Street, 10th Floor</ns2:street1>
                    <ns2:city>San Francisco</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>94105</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>03/07/2025</saleDate>
            <amountOfSecuritiesSold>5222</amountOfSecuritiesSold>
            <grossProceeds>182770.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>CARMEN AMARA</name>
                <address>
                    <ns2:street1>350 Mission Street, 10th Floor</ns2:street1>
                    <ns2:city>San Francisco</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>94105</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>03/07/2025</saleDate>
            <amountOfSecuritiesSold>4928</amountOfSecuritiesSold>
            <grossProceeds>172480.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>CARMEN AMARA</name>
                <address>
                    <ns2:street1>350 Mission Street, 10th Floor</ns2:street1>
                    <ns2:city>San Francisco</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>94105</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>03/04/2025</saleDate>
            <amountOfSecuritiesSold>1500</amountOfSecuritiesSold>
            <grossProceeds>49740.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>05/27/2025</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>11/13/2024</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Carmen Orr</signature>
        </noticeSignature>
    </formData>
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144
0001919747
XXXXXXXX
LIVE
0001345016
YELP INC.
001-35444
350 Mission Street, 10th Floor
San Francisco
CA
94105
(415) 908-3801
CARMEN AMARA
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
8th Floor
New York
NY
10004
6886
262975.61
63842428
05/27/2025
NYSE
Common
05/20/2025
Performance Shares
Issuer
N
1548
05/20/2025
Not Applicable
Common
05/20/2025
Restricted Stock
Issuer
N
5338
05/20/2025
Not Applicable
N
CARMEN AMARA
350 Mission Street, 10th Floor
San Francisco
CA
94105
Common
05/23/2025
2300
86544.17
CARMEN AMARA
350 Mission Street, 10th Floor
San Francisco
CA
94105
Common
03/07/2025
1088
38080.00
CARMEN AMARA
350 Mission Street, 10th Floor
San Francisco
CA
94105
Common
03/07/2025
5222
182770.00
CARMEN AMARA
350 Mission Street, 10th Floor
San Francisco
CA
94105
Common
03/07/2025
4928
172480.00
CARMEN AMARA
350 Mission Street, 10th Floor
San Francisco
CA
94105
Common
03/04/2025
1500
49740.00
05/27/2025
11/13/2024
/s/ Carmen Orr