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        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001850580</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <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>SAMUEL JOSEPH EATON</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>E*TRADE FINANCIAL CORPORATION</name>
                <address>
                    <ns2:street1>3 EDISON DRIVE</ns2:street1>
                    <ns2:city>ALPHARETTA</ns2:city>
                    <ns2:stateOrCountry>GA</ns2:stateOrCountry>
                    <ns2:zipCode>30005</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>18850</noOfUnitsSold>
            <aggregateMarketValue>857863.50</aggregateMarketValue>
            <noOfUnitsOutstanding>68838197</noOfUnitsOutstanding>
            <approxSaleDate>07/31/2023</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>07/31/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>18850</amountOfSecuritiesAcquired>
            <paymentDate>07/31/2023</paymentDate>
            <natureOfPayment>Cash</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>SAMUEL JOSEPH EATON</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>06/01/2023</saleDate>
            <amountOfSecuritiesSold>486</amountOfSecuritiesSold>
            <grossProceeds>16076.88</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>SAMUEL JOSEPH EATON</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>05/22/2023</saleDate>
            <amountOfSecuritiesSold>10181</amountOfSecuritiesSold>
            <grossProceeds>328922.66</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>07/31/2023</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>08/12/2022</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Samuel Joseph Eaton</signature>
        </noticeSignature>
    </formData>
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144
0001850580
XXXXXXXX
LIVE
0001345016
YELP INC.
001-35444
350 Mission Street, 10th Floor
San Francisco
CA
94105
(415) 908-3801
SAMUEL JOSEPH EATON
Officer
Common
E*TRADE FINANCIAL CORPORATION
3 EDISON DRIVE
ALPHARETTA
GA
30005
18850
857863.50
68838197
07/31/2023
NYSE
COMMON
07/31/2023
Stock Option Exercise
ISSUER
N
18850
07/31/2023
Cash
N
SAMUEL JOSEPH EATON
350 Mission Street, 10th Floor
San Francisco
CA
94105
Common
06/01/2023
486
16076.88
SAMUEL JOSEPH EATON
350 Mission Street, 10th Floor
San Francisco
CA
94105
Common
05/22/2023
10181
328922.66
07/31/2023
08/12/2022
/s/ Samuel Joseph Eaton