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    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001540652</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>JOSEPH NACHMAN</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>7000</noOfUnitsSold>
            <aggregateMarketValue>238104.30</aggregateMarketValue>
            <noOfUnitsOutstanding>66908736</noOfUnitsOutstanding>
            <approxSaleDate>10/04/2024</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>05/20/2017</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>2028</amountOfSecuritiesAcquired>
            <paymentDate>05/20/2017</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>11/20/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Performance Shares</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>1461</amountOfSecuritiesAcquired>
            <paymentDate>11/20/2022</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>08/20/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Performance Shares</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>426</amountOfSecuritiesAcquired>
            <paymentDate>08/20/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>08/20/2020</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>1547</amountOfSecuritiesAcquired>
            <paymentDate>08/20/2020</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>05/20/2020</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>1538</amountOfSecuritiesAcquired>
            <paymentDate>05/20/2020</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>JOSEPH NACHMAN</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>09/04/2024</saleDate>
            <amountOfSecuritiesSold>7000</amountOfSecuritiesSold>
            <grossProceeds>235745.30</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>JOSEPH NACHMAN</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>08/05/2024</saleDate>
            <amountOfSecuritiesSold>7000</amountOfSecuritiesSold>
            <grossProceeds>232751.40</grossProceeds>
        </securitiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>JOSEPH NACHMAN</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>07/05/2024</saleDate>
            <amountOfSecuritiesSold>7000</amountOfSecuritiesSold>
            <grossProceeds>253654.80</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>10/04/2024</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>03/05/2024</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Joseph Nachman</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 7788}]
144
0001540652
XXXXXXXX
LIVE
0001345016
YELP INC.
001-35444
350 Mission Street, 10th Floor
San Francisco
CA
94105
(415) 908-3801
JOSEPH NACHMAN
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
8th Floor
New York
NY
10004
7000
238104.30
66908736
10/04/2024
NYSE
COMMON
05/20/2017
Restricted Stock
ISSUER
N
2028
05/20/2017
Not Applicable
COMMON
11/20/2022
Performance Shares
ISSUER
N
1461
11/20/2022
Not Applicable
COMMON
08/20/2023
Performance Shares
ISSUER
N
426
08/20/2023
Not Applicable
COMMON
08/20/2020
Restricted Stock
ISSUER
N
1547
08/20/2020
Not Applicable
COMMON
05/20/2020
Restricted Stock
ISSUER
N
1538
05/20/2020
Not Applicable
N
JOSEPH NACHMAN
350 Mission Street, 10th Floor
San Francisco
CA
94105
Common
09/04/2024
7000
235745.30
JOSEPH NACHMAN
350 Mission Street, 10th Floor
San Francisco
CA
94105
Common
08/05/2024
7000
232751.40
JOSEPH NACHMAN
350 Mission Street, 10th Floor
San Francisco
CA
94105
Common
07/05/2024
7000
253654.80
10/04/2024
03/05/2024
/s/ Joseph Nachman