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      <TD noWrap style="text-align: center; BORDER-BOTTOM: #000000 2pt double" width="78%"><FONT size=2 face="Times New Roman">As filed with the Securities and
        Exchange Commission on February 24, 2016</FONT></TD>
      <TD noWrap align=left width="1%" style="BORDER-BOTTOM: #000000 2pt double">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD noWrap align=left width="20%" style="BORDER-BOTTOM: #000000 2pt double"><FONT size=2 face="Times New Roman">Registration No.
    333-</FONT></TD></TR></TABLE><BR>
  <P align=center><B><FONT size=4>UNITED STATES<BR></FONT></B><B><FONT size=4>SECURITIES AND EXCHANGE COMMISSION<BR></FONT></B>Washington, D.C.
  20549<BR>______________</P>
  <P align=center><B><FONT size=4>FORM S-8<BR></FONT></B>REGISTRATION
  STATEMENT<BR>UNDER<BR>THE SECURITIES ACT OF 1933<BR>______________</P>
  <P align=center><B><FONT size=6>YELP INC.<BR></FONT></B><FONT size=1 face="Times New Roman">(Exact name
  of Registrant as specified in its charter)</FONT><FONT size=2 face="Times New Roman"> </FONT></P>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="50%"><B><FONT size=2 face="Times New Roman">Delaware</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD noWrap style="text-align: center" width="49%"><B><FONT size=2 face="Times New Roman">20-1854266</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="50%"><FONT size=2 face="Times New Roman">(State or other jurisdiction of
        Incorporation or organization)</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="49%"><FONT size=2 face="Times New Roman">(I.R.S. Employer Identification
        No.)</FONT></TD></TR></TABLE><BR>
  <P align=center><B><FONT size=2 face="Times New Roman">140 New Montgomery Street, 9</FONT></B><B><FONT size=2 face="Times New Roman"><SUP>th</SUP></FONT></B><B><FONT size=2 face="Times New Roman"> Floor<BR>San Francisco,
  California 94105<BR></FONT></B><FONT size=1 face="Times New Roman">(Address of principal executive
  offices) (Zip code)<BR><FONT size=3 face="Times New Roman">______________</FONT></FONT></P>
  <P align=center><B><FONT size=2 face="Times New Roman">2012 Equity Incentive Plan, As
  Amended<BR></FONT></B><FONT size=1 face="Times New Roman">(Full title of the plan) <BR><FONT size=3 face="Times New Roman">______________</FONT></FONT></P>
  <P align=center><B><FONT size=2 face="Times New Roman">Laurence Wilson<BR></FONT></B><B><FONT size=2 face="Times New Roman">Senior Vice President &amp; General Counsel<BR>Yelp
  Inc.<BR></FONT></B><B><FONT size=2 face="Times New Roman">140 New Montgomery Street,
  9</FONT></B><B><FONT size=2 face="Times New Roman"><SUP>th</SUP></FONT></B><B><FONT size=2 face="Times New Roman">
  Floor<BR>San Francisco, California 94105<BR>(415) 908-3801<BR></FONT></B><FONT size=1 face="Times New Roman">(Name and address of agent for service) (Telephone number, including area
  code, of agent for service) <BR><FONT size=3 face="Times New Roman">______________</FONT></FONT></P>
  <P align=center><FONT size=2 face="Times New Roman">Copies to:</FONT></P>
  <P align=center><B><FONT size=2 face="Times New Roman">David G. Peinsipp<BR>Cooley
  LLP<BR></FONT></B><B><FONT size=2 face="Times New Roman">101 California Street, 5</FONT></B><B><FONT size=2 face="Times New Roman"><SUP>th</SUP></FONT></B><B><FONT size=2 face="Times New Roman"> Floor<BR>San Francisco,
  California 94111<BR>(415) 693-2000</FONT></B></P>
  <P align=justify><FONT size=2 face="Times New Roman">Indicate by check mark whether the registrant is a
  large accelerated filer, an accelerated filer, a non-accelerated filer, or a
  smaller reporting company. See the definitions of &#147;large accelerated filer,&#148;
  &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule 12b-2 of the
  Exchange Act. </FONT></P>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap align=left width="7%"><FONT size=2 face="Times New Roman">Large accelerated filer&nbsp;&nbsp;</FONT></TD>
      <TD noWrap align=left width="59%"><FONT>&#9746;</FONT></TD>
      <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD noWrap align=left width="22%"><FONT size=2 face="Times New Roman">Accelerated filer</FONT></TD>
      <TD noWrap align=left width="10%"><FONT>&#9744;</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="7%"><FONT size=2 face="Times New Roman">Non-accelerated filer</FONT></TD>
      <TD noWrap align=left width="59%"><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&#9744;</FONT>&nbsp; (Do
        not check if a smaller reporting company)</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="22%"><FONT size=2 face="Times New Roman">Smaller reporting
  company&nbsp;&nbsp;</FONT></TD>
      <TD noWrap align=left width="10%"><FONT>&#9744;</FONT></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>CALCULATION OF
  REGISTRATION FEE </FONT></B></P>
  <P align=center>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=left width="38%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=left width="15%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="14%"><B><FONT face="Times New Roman" size=2>Proposed</FONT></B></TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=left width="15%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=left width="17%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="38%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="15%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="14%"><B><FONT face="Times New Roman" size=2>Maximum</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="15%"><B><FONT face="Times New Roman" size=2>Proposed
        Maximum</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="17%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="TEXT-ALIGN: center" noWrap width="38%"><B><FONT face="Times New Roman" size=2>Title of Securities</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="15%"><B><FONT face="Times New Roman" size=2>Amount to
      be</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="14%"><B><FONT face="Times New Roman" size=2>Offering</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="15%"><B><FONT face="Times New Roman" size=2>Aggregate</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="17%"><B><FONT face="Times New Roman" size=2>Amount
    of</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="38%"><B><FONT face="Times New Roman" size=2>to be
        Registered</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="15%"><B><FONT face="Times New Roman" size=2>Registered(1)</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="14%"><B><FONT face="Times New Roman" size=2>Price per Share</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="15%"><B><FONT face="Times New Roman" size=2>Offering Price</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="17%"><B><FONT face="Times New Roman" size=2>Registration Fee</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="38%"><FONT face="Times New Roman" size=2>Class A Common Stock, par value</FONT></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="15%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="14%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="15%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="17%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="38%"><FONT face="Times New Roman" size=2>$0.000001 per
      share</FONT></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 2pt double" noWrap align=center width="15%"><FONT face="Times New Roman" size=2>3,039,312(2)</FONT></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 2pt double" noWrap align=center width="14%"><FONT face="Times New Roman" size=2>$17.45(3)</FONT></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 2pt double" noWrap align=center width="15%"><FONT face="Times New Roman" size=2>$53,035,994.40(3)</FONT></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 2pt double" noWrap align=center width="17%"><FONT face="Times New Roman" size=2>$5,340.72</FONT></TD></TR></TABLE></P>
  <TABLE style="TEXT-ALIGN: justify" cellSpacing=0 cellPadding=0 border=0>
  
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(1)&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
      <TD vAlign=top width="100%"><FONT face="Times New Roman" size=2>Pursuant
        to Rule 416(a) promulgated under the Securities Act of 1933, as amended
        (the &#147;Securities Act&#148;), this Registration Statement shall also cover any
        additional shares of Registrant&#146;s Class A Common Stock that become
        issuable under the plan set forth herein by reason of any stock dividend,
        stock split, recapitalization, or other similar transaction effected
        without receipt of consideration that increases the number of outstanding
        shares of Registrant&#146;s Class A Common Stock.</FONT></TD></TR>
    <TR>
      <TD vAlign=top colSpan=2>&nbsp; </TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(2)</FONT></TD>
      <TD vAlign=top width="100%"><FONT face="Times New Roman" size=2>Represents
        shares of Class A Common Stock that were automatically added to the shares
        reserved for issuance under the Registrant&#146;s 2012 Equity Incentive Plan,
        as amended (the &#147;2012 Plan&#148;), on January 1, 2016 pursuant to an
        &#147;evergreen&#148; provision contained in the 2012 Plan. Pursuant to such
        provision, the number of shares reserved for issuance under the 2012 Plan
        automatically increases on January 1<SUP>st </SUP>of each year, starting
        on January 1, 2013 and continuing through January 1, 2022, by the lesser
        of (i) 4% of the total number of shares of the Registrant&#146;s capital stock
        outstanding on December 31<SUP>st </SUP>of the immediately preceding
        calendar year, and (ii) a number determined by the Registrant&#146;s board of
        directors.</FONT></TD></TR>
    <TR>
      <TD vAlign=top colSpan=2>&nbsp; </TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(3)</FONT></TD>
      <TD vAlign=top width="100%"><FONT face="Times New Roman" size=2>Estimated
        in accordance with Rules 457(c) and (h) solely for the purpose of
        calculating the registration fee on the basis of $17.45 per share, the
        average of the high and low prices of the Registrant&#146;s Class A Common
        Stock on February 17, 2016 as reported on the New York Stock
        Exchange.</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp; </TD></TR></TABLE>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>EXPLANATORY
  NOTE</FONT></B><FONT face="Times New Roman" size=2> </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><FONT face="Times New Roman" size=2>This Registration Statement
  on Form S-8 is being filed for the purpose of registering an additional
  3,039,312 shares of Class A Common Stock of Yelp Inc. (the &#147;Registrant&#148;)
  issuable pursuant to the Yelp Inc. 2012 Equity Incentive Plan, as amended (the
  &#147;2012 Plan&#148;). These additional shares of Class A Common Stock are securities of
  the same class as other securities for which an original registration statement
  on Form S-8 (File No. 333-180221) was filed with the Securities and Exchange
  Commission on March 19, 2012. These additional shares of Class A Common Stock
  have become reserved for issuance as a result of the operation of the
  &#147;evergreen&#148; provision of the 2012 Plan, which provides that the total number of
  shares subject to such plan will be increased on the first day of each fiscal
  year pursuant to a specified formula. </FONT></P>
  <P align=center><B><FONT face="Times New Roman" size=2>PART II</FONT></B></P>
  <P align=justify><B><FONT face="Times New Roman" size=2>ITEM 3. INCORPORATION OF
  CERTAIN DOCUMENTS BY REFERENCE</FONT></B><FONT face="Times New Roman" size=2>
  </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><FONT face="Times New Roman" size=2>The following documents
  filed by the Registrant with the Securities and Exchange Commission are
  incorporated by reference into this Registration Statement:</FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><B><FONT face="Times New Roman" size=2>(a)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The contents
  of the earlier registration statements on Form S-8 relating to the 2012 Plan,
  previously filed with the Securities and Exchange Commission on March 19, 2012
  (File No. 333-180221), March 26, 2013 (File No. 333-187545), October 31, 2013
  (File No. 333-192016), March 3, 2014 (File No. 333-194260) and February 27, 2015
  (File No. 333-202332);</FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><B><FONT face="Times New Roman" size=2>(b)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The
  description of the Registrant&#146;s Class A Common Stock contained in a registration
  statement on Form 8-A filed with the Securities and Exchange Commission on
  February 27, 2012 (File No. 001-35444) under the Securities Exchange Act of
  1934, as amended (the &#147;Exchange Act&#148;), including any amendment or report filed
  for the purpose of updating such description; </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><B><FONT face="Times New Roman" size=2>(c)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The
  Registrant&#146;s Annual Report on Form 10-K for the year ended December 31, 2015,
  which includes audited financial statements for the Registrant&#146;s latest fiscal
  year, filed with the Securities and Exchange Commission on February 24, 2016;
  and </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><B><FONT face="Times New Roman" size=2>(d)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The
  Registrant&#146;s Current Report on Form 8-K filed with the Securities and Exchange
  Commission on February 8, 2016 (except the information and exhibit furnished
  under Items 2.02 and 9.01).</FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><FONT face="Times New Roman" size=2>All documents filed by the
  Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act
  after the date of this Registration Statement, and prior to the filing of a
  post-effective amendment which indicates that all securities offered hereby have
  been sold or which de-registers all securities then remaining unsold, shall be
  deemed to be incorporated by reference in this Registration Statement and to be
  a part hereof from the date of filing of such documents, except as to any
  portion of any future annual, quarterly or current report of the Registrant or
  document that is not deemed filed under such provisions. Unless expressly
  incorporated into this Registration Statement, a report (or portion thereof)
  &#147;furnished&#148; on Form 8-K shall not be incorporated by reference into this
  Registration Statement. Any statement contained in a document incorporated by
  reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement contained herein or
  in any other subsequently filed document which also is or is deemed to be
  incorporated by reference herein modifies or supersedes such statement. Any
  statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement. </FONT></P>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=justify><B><FONT face="Times New Roman" size=2>ITEM 8. EXHIBITS
  </FONT></B></P>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="77%" colSpan=2></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="2%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="3%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="2%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="3%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="3%"><B><FONT face="Times New Roman" size=2>Filed</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="77%" colSpan=2></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="13%" colSpan=7><B><FONT face="Times New Roman" size=2>Incorporated by
        Reference</FONT></B></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="3%"><B><FONT face="Times New Roman" size=2>Herewith</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="TEXT-ALIGN: center" noWrap width="3%"><B><FONT face="Times New Roman" size=2>Exhibit</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD noWrap align=left width="77%" colSpan=2></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="3%"><B><FONT face="Times New Roman" size=2>Number</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="6%"><B><FONT face="Times New Roman" size=2>Exhibit
        Description</FONT></B></TD>
      <TD noWrap align=left width="71%">&nbsp;</TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%">&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"><B><FONT face="Times New Roman" size=2>Form</FONT></B></TD>
      <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="3%"><B><FONT face="Times New Roman" size=2>File No.</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%">&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"><B><FONT face="Times New Roman" size=2>Exhibit</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%">&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="3%"><B><FONT face="Times New Roman" size=2>Filing
  Date</FONT></B></TD>
      <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp; </TD>
      <TD noWrap align=left width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="VERTICAL-ALIGN: top; TEXT-ALIGN: right" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="77%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Amended and Restated Certificate of
        Incorporation of Yelp Inc.</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3/9/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD style="VERTICAL-ALIGN: top; TEXT-ALIGN: right" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>3.2</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD vAlign=top align=left width="77%" colSpan=2><FONT face="Times New Roman" size=2>Amended and Restated Bylaws of Yelp
        Inc.</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>3.4</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%">&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="77%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Reference is made to Exhibits 3.1 and
        3.2.</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0>&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0>&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="3%"><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD vAlign=top align=left width="77%" colSpan=2><FONT face="Times New Roman" size=2>Form of Class A Common Stock
        Certificate.</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%">&nbsp;</TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.3</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="77%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Form of Class B Common Stock
        Certificate.</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="3%"><FONT face="Times New Roman" size=2>5.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%">&nbsp;</TD>
      <TD vAlign=top align=left width="77%" colSpan=2><FONT face="Times New Roman" size=2>Opinion of Cooley LLP.</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD vAlign=top noWrap align=left width="1%">&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>23.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="77%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Consent of Cooley LLP (included in Exhibit
        5.1).</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0>&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0>&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0>&nbsp;</TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="3%"><FONT face="Times New Roman" size=2>23.2</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD vAlign=top align=left width="77%" colSpan=2><FONT face="Times New Roman" size=2>Consent of Independent Registered Public
        Accounting Firm.</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>24.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="77%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Power of Attorney (included on signature
        page).</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="3%"><FONT face="Times New Roman" size=2>99.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD vAlign=top align=left width="77%" colSpan=2><FONT face="Times New Roman" size=2>2012 Equity Incentive Plan, as
        amended.</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>10.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>6/11/2013</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>99.2</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="77%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Form of Option Agreement and Grant Notice
        and RSU Award</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>10.17</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="77%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Agreement and Grant Notice under the 2012
        Equity Incentive Plan, as amended.</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>SIGNATURES
  </FONT></B></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><FONT face="Times New Roman" size=2>Pursuant to the
  requirements of the Securities Act of 1933, the Registrant certifies that it has
  reasonable grounds to believe that it meets all of the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, thereunto duly authorized, in the City of San
  Francisco, State of California, on this 24<SUP>th</SUP> of February, 2016.
  </FONT></P>
  <DIV align=right>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="50%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap align=left width="100%" colSpan=2><B><FONT face="Times New Roman" size=2>YELP
      INC.</FONT></B></TD></TR>
    <TR>
      <TD width="1%">&nbsp; </TD>
      <TD width="99%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"><FONT size=2 face="Times New Roman">By:&nbsp;&nbsp; </FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="99%"><FONT face="Times New Roman" size=2>/s/ Jeremy Stoppelman</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD style="text-align: center" width="1%">&nbsp;</TD>
      <TD align=left width="99%"><FONT face="Times New Roman" size=2>Jeremy
    Stoppelman</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="99%"><I><FONT face="Times New Roman" size=2>Chief Executive
  Officer</FONT></I></TD></TR></TABLE></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>POWER OF
  ATTORNEY</FONT></B><FONT face="Times New Roman" size=2> </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><B><FONT face="Times New Roman" size=2>K</FONT></B><B><FONT face="Times New Roman" size=1>NOW </FONT></B><B><FONT face="Times New Roman" size=2>A</FONT></B><B><FONT face="Times New Roman" size=1>LL </FONT></B><B><FONT face="Times New Roman" size=2>P</FONT></B><B><FONT face="Times New Roman" size=1>ERSONS </FONT></B><B><FONT face="Times New Roman" size=2>B</FONT></B><B><FONT face="Times New Roman" size=1>Y </FONT></B><B><FONT face="Times New Roman" size=2>T</FONT></B><B><FONT face="Times New Roman" size=1>HESE </FONT></B><B><FONT face="Times New Roman" size=2>P</FONT></B><B><FONT face="Times New Roman" size=1>RESENTS</FONT></B><FONT face="Times New Roman" size=2>, that each person
  whose signature appears below constitutes and appoints Geoff Donaker and
  Laurence Wilson, and each or any one of them, his or her true and lawful
  attorney-in-fact and agent, with full power of substitution and resubstitution
  for him or her, and in his or her name, place and stead, in any and all
  capacities, to sign any and all amendments (including post-effective amendments)
  to this Registration Statement, and to file the same, with all exhibits thereto,
  and other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agents, and each of them,
  full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in connection therewith, as fully to all
  intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or any of them, or
  their or his substitutes or substitute, may lawfully do or cause to be done by
  virtue hereof. </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><FONT face="Times New Roman" size=2>Pursuant to the
  requirements of the Securities Act of 1933, this Registration Statement has been
  signed by the following persons in the capacities and on the dates
  indicated.</FONT></P>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="41%"><B><FONT face="Times New Roman" size=2>Signature</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="35%"><B><FONT face="Times New Roman" size=2>Title</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="22%"><B><FONT face="Times New Roman" size=2>Date</FONT></B></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="41%"><FONT face="Times New Roman" size=2>/s/ Jeremy Stoppelman</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="35%"><FONT face="Times New Roman" size=2>Chief Executive Officer and Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="22%"><FONT face="Times New Roman" size=2>February 24, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="41%"><FONT face="Times New Roman" size=2>Jeremy Stoppelman</FONT></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
      <TD noWrap style="text-align: center" width="35%"><I><FONT face="Times New Roman" size=2>(Principal Executive Officer)</FONT></I></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="22%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="41%"><FONT face="Times New Roman" size=2>/s/ Geoff Donaker</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="35%"><FONT face="Times New Roman" size=2>Chief Operating Officer and Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="22%"><FONT face="Times New Roman" size=2>February 24, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="41%"><FONT face="Times New Roman" size=2>Geoff Donaker</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="35%"></TD>
      <TD noWrap align=left width="1%">&nbsp;</TD>
      <TD noWrap align=left width="22%">&nbsp;</TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="41%"><FONT face="Times New Roman" size=2>/s/ Rob Krolik</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="35%"><FONT face="Times New Roman" size=2>Chief Financial Officer</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="22%"><FONT face="Times New Roman" size=2>February 24, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="41%"><FONT face="Times New Roman" size=2>Rob
        Krolik</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="35%"><I><FONT face="Times New Roman" size=2>(Principal Financial and Accounting Officer)</FONT></I></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="22%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="41%"><FONT face="Times New Roman" size=2>/s/ Diane Irvine</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="35%"><FONT face="Times New Roman" size=2>Chairperson</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="22%"><FONT face="Times New Roman" size=2>February 24, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="41%"><FONT face="Times New Roman" size=2>Diane Irvine</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="35%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="22%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="41%"><FONT face="Times New Roman" size=2>/s/ Fred Anderson</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="35%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="22%"><FONT face="Times New Roman" size=2>February 24, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="41%"><FONT face="Times New Roman" size=2>Fred
        Anderson</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="35%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="22%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="41%"><FONT face="Times New Roman" size=2>/s/ Peter Fenton</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="35%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="22%"><FONT face="Times New Roman" size=2>February 24, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="41%"><FONT face="Times New Roman" size=2>Peter Fenton</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="35%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="22%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="41%"><FONT face="Times New Roman" size=2>/s/ Robert Gibbs</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="35%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="22%"><FONT face="Times New Roman" size=2>February 24, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="41%"><FONT face="Times New Roman" size=2>Robert Gibbs</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="35%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="22%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="41%"><FONT face="Times New Roman" size=2>/s/ Jeremy Levine</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="35%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="22%"><FONT face="Times New Roman" size=2>February 24, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="41%"><FONT face="Times New Roman" size=2>Jeremy Levine</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="35%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="22%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="41%"><FONT face="Times New Roman" size=2>/s/ Mariam Naficy</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="35%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="22%"><FONT face="Times New Roman" size=2>February 24, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="41%"><FONT face="Times New Roman" size=2>Mariam Naficy</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="35%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="22%"></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>EXHIBIT</FONT></B><B><FONT face="Times New Roman" size=1>
  </FONT></B><B><FONT face="Times New Roman" size=2>INDEX </FONT></B></P>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="79%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="3%"><B><FONT face="Times New Roman" size=2>Filed</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="79%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="13%" colSpan=7><B><FONT face="Times New Roman" size=2>Incorporated by
        Reference</FONT></B></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="3%"><B><FONT face="Times New Roman" size=2>Herewith</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="TEXT-ALIGN: center" noWrap width="2%"><B><FONT face="Times New Roman" size=2>Exhibit</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD noWrap align=left width="79%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"><B><FONT face="Times New Roman" size=2>Number</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="79%"><B><FONT face="Times New Roman" size=2>Exhibit
        Description</FONT></B></TD>
      <TD noWrap align=right width="1%">&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"><B><FONT face="Times New Roman" size=2>Form</FONT></B></TD>
      <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="3%"><B><FONT face="Times New Roman" size=2>File No.</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%">&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"><B><FONT face="Times New Roman" size=2>Exhibit</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%">&nbsp;&nbsp;&nbsp; </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="3%"><B><FONT face="Times New Roman" size=2>Filing
  Date</FONT></B></TD>
      <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp; </TD>
      <TD noWrap align=left width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="79%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Amended and Restated Certificate of
        Incorporation of Yelp Inc.</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3/9/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>3.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="79%"><FONT face="Times New Roman" size=2>Amended and Restated Bylaws of Yelp Inc.</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>3.4</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="79%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Reference is made to Exhibits 3.1 and
        3.2.</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%">&nbsp;</TD>
      <TD vAlign=top align=left width="79%"><FONT face="Times New Roman" size=2>Form of Class A Common Stock Certificate.</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%">&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="3%">&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.3</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="79%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Form of Class B Common Stock
        Certificate.</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>5.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="79%"><FONT face="Times New Roman" size=2>Opinion of Cooley LLP.</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%">&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="3%">&nbsp;</TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>23.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="79%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Consent of Cooley LLP (included in Exhibit
        5.1).</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0>&nbsp;</TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>23.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="79%"><FONT face="Times New Roman" size=2>Consent of Independent Registered Public Accounting Firm.</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%">&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD vAlign=top noWrap align=left width="1%">&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="2%">&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>24.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="79%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Power of Attorney (included on signature
        page).</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0>&nbsp;</TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>99.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="79%"><FONT face="Times New Roman" size=2>2012 Equity Incentive Plan, as amended.</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%"><FONT face="Times New Roman" size=2>10.1</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%"><FONT face="Times New Roman" size=2>6/11/2013</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>99.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="79%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Form of Option Agreement and Grant Notice
        and RSU Award</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2></FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>10.17</FONT></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="1%" bgColor=#c0c0c0></TD>
      <TD style="TEXT-ALIGN: center" vAlign=top noWrap width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
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      <TD vAlign=top align=left width="79%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Agreement and Grant Notice under the 2012
        Equity Incentive Plan.</FONT></TD>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "yelp_s8.htm", "description": "INITIAL REGISTRATION STATEMENT FOR SECURITIES TO BE OFFERED TO EMPLOYEES", "secsgml_size_bytes": 67183}]
metadata_filer: {"company-data": {"conformed-name": "YELP INC", "cik": "0001345016", "assigned-sic": "7200", "irs-number": "201854266", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-209683", "film-number": "161452262"}, "business-address": {"street1": "140 NEW MONTGOMERY STREET", "street2": "9TH FLOOR", "city": "SAN FRANCISCO", "state": "CA", "zip": "94105", "phone": "(415) 908-3801"}, "mail-address": {"street1": "140 NEW MONTGOMERY STREET", "street2": "9TH FLOOR", "city": "SAN FRANCISCO", "state": "CA", "zip": "94105"}, "former-company": {"former-conformed-name": "YELP! INC", "date-changed": "20051121"}}
text: As filed with the Securities and
        Exchange Commission on February 24, 2016
  Registration No.
    333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C.
  20549
  ______________
  FORM S-8
  REGISTRATION
  STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  ______________
  YELP INC.
  (Exact name
  of Registrant as specified in its charter)
  Delaware
  20-1854266
  (State or other jurisdiction of
        Incorporation or organization)
  (I.R.S. Employer Identification
        No.)
  140 New Montgomery Street, 9
  th
  Floor
  San Francisco,
  California 94105
  (Address of principal executive
  offices) (Zip code)
  ______________
  2012 Equity Incentive Plan, As
  Amended
  (Full title of the plan)
  ______________
  Laurence Wilson
  Senior Vice President & General Counsel
  Yelp
  Inc.
  140 New Montgomery Street,
  9
  th
  Floor
  San Francisco, California 94105
  (415) 908-3801
  (Name and address of agent for service) (Telephone number, including area
  code, of agent for service)
  ______________
  Copies to:
  David G. Peinsipp
  Cooley
  LLP
  101 California Street, 5
  th
  Floor
  San Francisco,
  California 94111
  (415) 693-2000
  Indicate by check mark whether the registrant is a
  large accelerated filer, an accelerated filer, a non-accelerated filer, or a
  smaller reporting company. See the definitions of "large accelerated filer,"
  "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
  Exchange Act.
  Large accelerated filer
  ☒
  Accelerated filer
  ☐
  Non-accelerated filer
  ☐
  (Do
        not check if a smaller reporting company)
  Smaller reporting
  company
  ☐
  CALCULATION OF
  REGISTRATION FEE
  Proposed
  Maximum
  Proposed
        Maximum
  Title of Securities
  Amount to
      be
  Offering
  Aggregate
  Amount
    of
  to be
        Registered
  Registered(1)
  Price per Share
  Offering Price
  Registration Fee
  Class A Common Stock, par value
  $0.000001 per
      share
  3,039,312(2)
  $17.45(3)
  $53,035,994.40(3)
  $5,340.72
  (1)
  Pursuant
        to Rule 416(a) promulgated under the Securities Act of 1933, as amended
        (the "Securities Act"), this Registration Statement shall also cover any
        additional shares of Registrant's Class A Common Stock that become
        issuable under the plan set forth herein by reason of any stock dividend,
        stock split, recapitalization, or other similar transaction effected
        without receipt of consideration that increases the number of outstanding
        shares of Registrant's Class A Common Stock.
  (2)
  Represents
        shares of Class A Common Stock that were automatically added to the shares
        reserved for issuance under the Registrant's 2012 Equity Incentive Plan,
        as amended (the "2012 Plan"), on January 1, 2016 pursuant to an
        "evergreen" provision contained in the 2012 Plan. Pursuant to such
        provision, the number of shares reserved for issuance under the 2012 Plan
        automatically increases on January 1
  st
  of each year, starting
        on January 1, 2013 and continuing through January 1, 2022, by the lesser
        of (i) 4% of the total number of shares of the Registrant's capital stock
        outstanding on December 31
  st
  of the immediately preceding
        calendar year, and (ii) a number determined by the Registrant's board of
        directors.
  (3)
  Estimated
        in accordance with Rules 457(c) and (h) solely for the purpose of
        calculating the registration fee on the basis of $17.45 per share, the
        average of the high and low prices of the Registrant's Class A Common
        Stock on February 17, 2016 as reported on the New York Stock
        Exchange.
  EXPLANATORY
  NOTE
  This Registration Statement
  on Form S-8 is being filed for the purpose of registering an additional
  3,039,312 shares of Class A Common Stock of Yelp Inc. (the "Registrant")
  issuable pursuant to the Yelp Inc. 2012 Equity Incentive Plan, as amended (the
  "2012 Plan"). These additional shares of Class A Common Stock are securities of
  the same class as other securities for which an original registration statement
  on Form S-8 (File No. 333-180221) was filed with the Securities and Exchange
  Commission on March 19, 2012. These additional shares of Class A Common Stock
  have become reserved for issuance as a result of the operation of the
  "evergreen" provision of the 2012 Plan, which provides that the total number of
  shares subject to such plan will be increased on the first day of each fiscal
  year pursuant to a specified formula.
  PART II
  ITEM 3. INCORPORATION OF
  CERTAIN DOCUMENTS BY REFERENCE
  The following documents
  filed by the Registrant with the Securities and Exchange Commission are
  incorporated by reference into this Registration Statement:
  (a)
  The contents
  of the earlier registration statements on Form S-8 relating to the 2012 Plan,
  previously filed with the Securities and Exchange Commission on March 19, 2012
  (File No. 333-180221), March 26, 2013 (File No. 333-187545), October 31, 2013
  (File No. 333-192016), March 3, 2014 (File No. 333-194260) and February 27, 2015
  (File No. 333-202332);
  (b)
  The
  description of the Registrant's Class A Common Stock contained in a registration
  statement on Form 8-A filed with the Securities and Exchange Commission on
  February 27, 2012 (File No. 001-35444) under the Securities Exchange Act of
  1934, as amended (the "Exchange Act"), including any amendment or report filed
  for the purpose of updating such description;
  (c)
  The
  Registrant's Annual Report on Form 10-K for the year ended December 31, 2015,
  which includes audited financial statements for the Registrant's latest fiscal
  year, filed with the Securities and Exchange Commission on February 24, 2016;
  and
  (d)
  The
  Registrant's Current Report on Form 8-K filed with the Securities and Exchange
  Commission on February 8, 2016 (except the information and exhibit furnished
  under Items 2.02 and 9.01).
  All documents filed by the
  Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act
  after the date of this Registration Statement, and prior to the filing of a
  post-effective amendment which indicates that all securities offered hereby have
  been sold or which de-registers all securities then remaining unsold, shall be
  deemed to be incorporated by reference in this Registration Statement and to be
  a part hereof from the date of filing of such documents, except as to any
  portion of any future annual, quarterly or current report of the Registrant or
  document that is not deemed filed under such provisions. Unless expressly
  incorporated into this Registration Statement, a report (or portion thereof)
  "furnished" on Form 8-K shall not be incorporated by reference into this
  Registration Statement. Any statement contained in a document incorporated by
  reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement contained herein or
  in any other subsequently filed document which also is or is deemed to be
  incorporated by reference herein modifies or supersedes such statement. Any
  statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.
  ITEM 8. EXHIBITS
  Filed
  Incorporated by
        Reference
  Herewith
  Exhibit
  Number
  Exhibit
        Description
  Form
  File No.
  Exhibit
  Filing
  Date
  3.1
  Amended and Restated Certificate of
        Incorporation of Yelp Inc.
  8-K
  001-35444
  3.1
  3/9/2012
  3.2
  Amended and Restated Bylaws of Yelp
        Inc.
  S-1/A
  333-178030
  3.4
  2/3/2012
  4.1
  Reference is made to Exhibits 3.1 and
        3.2.
  4.2
  Form of Class A Common Stock
        Certificate.
  S-1/A
  333-178030
  4.1
  2/3/2012
  4.3
  Form of Class B Common Stock
        Certificate.
  S-1/A
  333-178030
  4.2
  2/3/2012
  5.1
  Opinion of Cooley LLP.
  X
  23.1
  Consent of Cooley LLP (included in Exhibit
        5.1).
  X
  23.2
  Consent of Independent Registered Public
        Accounting Firm.
  X
  24.1
  Power of Attorney (included on signature
        page).
  X
  99.1
  2012 Equity Incentive Plan, as
        amended.
  8-K
  001-35444
  10.1
  6/11/2013
  99.2
  Form of Option Agreement and Grant Notice
        and RSU Award
  S-1/A
  333-178030
  10.17
  2/3/2012
  Agreement and Grant Notice under the 2012
        Equity Incentive Plan, as amended.
  SIGNATURES
  Pursuant to the
  requirements of the Securities Act of 1933, the Registrant certifies that it has
  reasonable grounds to believe that it meets all of the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, thereunto duly authorized, in the City of San
  Francisco, State of California, on this 24
  th
  of February, 2016.
  YELP
      INC.
  By:
  /s/ Jeremy Stoppelman
  Jeremy
    Stoppelman
  Chief Executive
  Officer
  POWER OF
  ATTORNEY
  K
  NOW
  A
  LL
  P
  ERSONS
  B
  Y
  T
  HESE
  P
  RESENTS
  , that each person
  whose signature appears below constitutes and appoints Geoff Donaker and
  Laurence Wilson, and each or any one of them, his or her true and lawful
  attorney-in-fact and agent, with full power of substitution and resubstitution
  for him or her, and in his or her name, place and stead, in any and all
  capacities, to sign any and all amendments (including post-effective amendments)
  to this Registration Statement, and to file the same, with all exhibits thereto,
  and other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agents, and each of them,
  full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in connection therewith, as fully to all
  intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or any of them, or
  their or his substitutes or substitute, may lawfully do or cause to be done by
  virtue hereof.
  Pursuant to the
  requirements of the Securities Act of 1933, this Registration Statement has been
  signed by the following persons in the capacities and on the dates
  indicated.
  Signature
  Title
  Date
  /s/ Jeremy Stoppelman
  Chief Executive Officer and Director
  February 24, 2016
  Jeremy Stoppelman
  (Principal Executive Officer)
  /s/ Geoff Donaker
  Chief Operating Officer and Director
  February 24, 2016
  Geoff Donaker
  /s/ Rob Krolik
  Chief Financial Officer
  February 24, 2016
  Rob
        Krolik
  (Principal Financial and Accounting Officer)
  /s/ Diane Irvine
  Chairperson
  February 24, 2016
  Diane Irvine
  /s/ Fred Anderson
  Director
  February 24, 2016
  Fred
        Anderson
  /s/ Peter Fenton
  Director
  February 24, 2016
  Peter Fenton
  /s/ Robert Gibbs
  Director
  February 24, 2016
  Robert Gibbs
  /s/ Jeremy Levine
  Director
  February 24, 2016
  Jeremy Levine
  /s/ Mariam Naficy
  Director
  February 24, 2016
  Mariam Naficy
  EXHIBIT
  INDEX
  Filed
  Incorporated by
        Reference
  Herewith
  Exhibit
  Number
  Exhibit
        Description
  Form
  File No.
  Exhibit
  Filing
  Date
  3.1
  Amended and Restated Certificate of
        Incorporation of Yelp Inc.
  8-K
  001-35444
  3.1
  3/9/2012
  3.2
  Amended and Restated Bylaws of Yelp Inc.
  S-1/A
  333-178030
  3.4
  2/3/2012
  4.1
  Reference is made to Exhibits 3.1 and
        3.2.
  4.2
  Form of Class A Common Stock Certificate.
  S-1/A
  333-178030
  4.1
  2/3/2012
  4.3
  Form of Class B Common Stock
        Certificate.
  S-1/A
  333-178030
  4.2
  2/3/2012
  5.1
  Opinion of Cooley LLP.
  X
  23.1
  Consent of Cooley LLP (included in Exhibit
        5.1).
  X
  23.2
  Consent of Independent Registered Public Accounting Firm.
  X
  24.1
  Power of Attorney (included on signature
        page).
  X
  99.1
  2012 Equity Incentive Plan, as amended.
  8-K
  001-35444
  10.1
  6/11/2013
  99.2
  Form of Option Agreement and Grant Notice
        and RSU Award
  S-1/A
  333-178030
  10.17
  2/3/2012
  Agreement and Grant Notice under the 2012
        Equity Incentive Plan.