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      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=center width="99%"><FONT face="Times New Roman" size=2>As filed with the Securities and
        Exchange Commission on February 27,
        2015&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT face="Times New Roman" size=2>Registration No.
  333-</FONT></TD></TR></TABLE><BR>
  <P align=center><B><FONT face="Times New Roman" size=4>UNITED
  STATES<BR></FONT></B><B><FONT face="Times New Roman" size=4>SECURITIES AND
  EXCHANGE COMMISSION</FONT></B><FONT face="Times New Roman"> <BR></FONT><FONT face="Times New Roman">Washington, D.C. 20549<BR>__________</FONT></P>
  <P align=center><B><FONT face="Times New Roman" size=4>FORM
  S-8<BR></FONT></B><FONT face="Times New Roman">REGISTRATION
  STATEMENT<BR>UNDER<BR></FONT><FONT face="Times New Roman">THE SECURITIES ACT OF
  1933 <BR>__________</FONT></P>
  <P align=center><B><FONT face="Times New Roman" size=6>YELP INC.
  <BR></FONT></B><FONT face="Times New Roman" size=1>(Exact name of Registrant as
  specified in its charter)</FONT><FONT face="Times New Roman" size=1> </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="49%"><B><FONT face="Times New Roman" size=1>Delaware</FONT></B></TD>
      <TD noWrap style="text-align: center" width="50%"><B><FONT face="Times New Roman" size=1>20-1854266</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="49%"><FONT face="Times New Roman" size=1>(State or other jurisdiction of Incorporation
        or organization)</FONT></TD>
      <TD noWrap style="text-align: center" width="50%"><FONT face="Times New Roman" size=1>(I.R.S. Employer Identification
    No.)</FONT></TD></TR></TABLE><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>140 New Montgomery
  Street, 9</FONT></B><B><FONT face="Times New Roman" size=2><SUP>th</SUP></FONT></B><B><FONT face="Times New Roman" size=2>
  Floor<BR>San Francisco, California 94105 <BR></FONT></B><FONT face="Times New Roman" size=1>(Address of principal executive offices) (Zip
  code) <BR><FONT size=3 face="Times New Roman">__________</FONT></FONT></P>
  <P align=center><B><FONT face="Times New Roman" size=2>2012 Equity Incentive
  Plan, As Amended<BR></FONT></B><FONT face="Times New Roman" size=1>(Full title
  of the plan) <BR><FONT size=3 face="Times New Roman">__________</FONT></FONT></P>
  <P align=center><B><FONT face="Times New Roman" size=2>Rob Krolik<BR>Chief
  Financial Officer<BR>Yelp Inc. <BR></FONT></B><B><FONT face="Times New Roman" size=2>140 New Montgomery Street, 9</FONT></B><B><FONT face="Times New Roman" size=2><SUP>th</SUP></FONT></B><B><FONT face="Times New Roman" size=2>
  Floor<BR>San Francisco, California 94105<BR>(415) 908-3801</FONT></B><FONT face="Times New Roman" size=2> <BR></FONT><FONT face="Times New Roman" size=1>(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 face="Times New Roman" size=2>Copies to: </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 face="Times New Roman" size=2>David G. Peinsipp</FONT></B></TD>
      <TD noWrap style="text-align: center" width="49%"><B><FONT face="Times New Roman" size=2>Laurence Wilson</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="50%"><B><FONT face="Times New Roman" size=2>Cooley LLP</FONT></B></TD>
      <TD noWrap style="text-align: center" width="49%"><B><FONT face="Times New Roman" size=2>Senior Vice President and General
      Counsel</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="50%"><B><FONT face="Times New Roman" size=2>101 California Street, 5</FONT></B><B><FONT face="Times New Roman" size=2><SUP>th </SUP></FONT></B><B><FONT face="Times New Roman" size=2>Floor</FONT></B></TD>
      <TD noWrap style="text-align: center" width="49%"><B><FONT face="Times New Roman" size=2>Yelp Inc.</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="50%"><B><FONT face="Times New Roman" size=2>San Francisco, California 94111</FONT></B></TD>
      <TD noWrap style="text-align: center" width="49%"><B><FONT face="Times New Roman" size=2>140 New Montgomery Street, 9<SUP>th </SUP></FONT></B><B><FONT face="Times New Roman" size=2>Floor</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="50%"><B><FONT face="Times New Roman" size=2>(415) 693-2000</FONT></B></TD>
      <TD noWrap style="text-align: center" width="49%"><B><FONT face="Times New Roman" size=2>San Francisco, California 94105</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="50%"></TD>
      <TD noWrap style="text-align: center" width="49%"><B><FONT face="Times New Roman" size=2>(415) 908-3801</FONT></B></TD></TR></TABLE><BR>
  <P align=left><FONT face="Times New Roman" size=2>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="1%"><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD noWrap align=left width="50%"><FONT face="Times New Roman" size=2>Large accelerated filer </FONT><FONT face="Times New Roman" size=2> &#9746;</FONT></TD>
      <TD noWrap align=left width="48%"><FONT face="Times New Roman" size=2>Accelerated filer &#9744;</FONT></TD>
      <TD noWrap align=left width="1%"><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%">&nbsp;</TD>
      <TD noWrap align=left width="50%"><FONT face="Times New Roman" size=2>Non-accelerated filer &#9744;</FONT><FONT face="Times New Roman" size=2>&nbsp;(Do
        not check if a smaller reporting company)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD noWrap align=left width="48%"><FONT face="Times New Roman" size=2>Smaller reporting company &#9744;</FONT></TD>
      <TD noWrap align=left width="1%"></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>
  <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%">&nbsp;</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 noWrap style="text-align: center" 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>1,458,411(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>$46.9725 (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>$68,505,210.70 (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>$7,960.31</FONT></TD></TR></TABLE><BR>
  <TABLE cellSpacing=0 cellPadding=0 border=0>
  
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(1)</FONT></TD>
      <TD 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 noWrap><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD width="100%"></TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(2)</FONT></TD>
      <TD 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, 2015 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 colSpan=2><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(3)</FONT></TD>
      <TD 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 $46.9725 per share, the average of the high and low prices of the
        Registrant&#146;s Class A Common Stock on February 25, 2015 as reported on
        the New York Stock Exchange.</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>EXPLANATORY
  NOTE</FONT></B><FONT face="Times New Roman" size=2> </FONT></P>
  <P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="Times New Roman" size=2>This Registration Statement on Form S-8 is being filed for the purpose of
  registering an additional 1,458,411 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=left><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=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>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=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><STRONG>(a)</STRONG></FONT><FONT face="Times New Roman" size=2><STRONG> </STRONG></FONT><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) and
  March 3, 2014 (File No. 333-194260); </FONT></P>
  <P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><STRONG>(b)</STRONG></FONT><FONT face="Times New Roman" size=2><STRONG> </STRONG></FONT><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=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><STRONG>(c)</STRONG></FONT><FONT face="Times New Roman" size=2><STRONG> </STRONG></FONT><FONT face="Times New Roman" size=2>The Registrant&#146;s Annual Report on Form 10-K for
  the year ended December 31, 2014, which includes audited financial statements
  for the Registrant&#146;s latest fiscal year, filed with the Securities and Exchange
  Commission on February 27, 2015; and </FONT></P>
  <P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><STRONG>(d)</STRONG></FONT><FONT face="Times New Roman" size=2><STRONG> </STRONG></FONT><FONT face="Times New Roman" size=2>The Registrant&#146;s Current Reports on Form 8-K filed
  with the Securities and Exchange Commission on January 14, 2015 and February 10,
  2015.</FONT></P>
  <P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>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=left><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="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><B><FONT face="Times New Roman" size=1>Filed</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%"><STRONG><FONT size=1 face="Times New Roman">Exhibit</FONT></STRONG></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="7%" 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="1%"><B><FONT face="Times New Roman" size=1>Herewith</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><B><FONT face="Times New Roman" size=1>Number</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=1 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"><B><FONT face="Times New Roman" size=1>Exhibit Description</FONT></B></TD>
      <TD noWrap align=left width="88%">&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><B><FONT face="Times New Roman" size=1>Form</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=1 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><B><FONT face="Times New Roman" size=1>File No.</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=1 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><B><FONT face="Times New Roman" size=1>Exhibit</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=1 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><B><FONT face="Times New Roman" size=1>Filing Date</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=1 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD noWrap style="text-align: center" width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Amended and Restated Certificate
        of Incorporation of Yelp</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3/9/2012</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Inc.</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>3.2</FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2><FONT face="Times New Roman" size=2>Amended and Restated Bylaws of Yelp Inc.</FONT></TD>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>3.4</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Reference is made to Exhibits 3.1
        and 3.2.</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2><FONT face="Times New Roman" size=2>Form
        of Class A Common Stock Certificate.</FONT></TD>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.3</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Form of Class B Common Stock
        Certificate.</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>5.1</FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2><FONT face="Times New Roman" size=2>Opinion of Cooley LLP.</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>23.1</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Consent of Cooley LLP (included in
        Exhibit 5.1).</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>23.2</FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2><FONT face="Times New Roman" size=2>Consent of Independent Registered Public Accounting
        Firm.</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>24.1</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Power of Attorney (included on
        signature page).</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>99.1</FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2><FONT face="Times New Roman" size=2>2012
        Equity Incentive Plan, as amended.</FONT></TD>
      <TD NOWRAP ALIGN="RIGHT" WIDTH="1%" STYLE="text-align: center"><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD NOWRAP WIDTH="1%" STYLE="text-align: center"></TD>
      <TD NOWRAP WIDTH="1%" STYLE="text-align: center"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP WIDTH="1%" STYLE="text-align: center"></TD>
      <TD NOWRAP WIDTH="1%" STYLE="text-align: center"><FONT face="Times New Roman" size=2>10.1</FONT></TD>
      <TD NOWRAP WIDTH="1%" STYLE="text-align: center"></TD>
      <TD NOWRAP WIDTH="1%" STYLE="text-align: center"><FONT face="Times New Roman" size=2>6/11/2013</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>99.2</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Form of Option Agreement and Grant
        Notice and RSU Award</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>10.17</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Agreement and Grant Notice under
        the 2012 Equity Incentive</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Plan, as amended.</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" 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=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<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 27<SUP>th</SUP> of February, 2015. </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%"><B><FONT face="Times New Roman" size=2>YELP INC.</FONT></B></TD></TR>
    <TR>
      <TD width="100%">&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="100%"><FONT face="Times New Roman" size=2>By: /s/ Jeremy Stoppelman</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>Jeremy Stoppelman</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="100%"><I><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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=left><B><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></B><B><FONT style="FONT-VARIANT: small-caps" face="Times New Roman" size=2>Know All Persons
  By These Presents</FONT></B><FONT face="Times New Roman" size=2>, that each
  person whose signature appears below constitutes and appoints Rob Krolik 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=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<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="32%"><B><FONT face="Times New Roman" size=2>Signature</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><B><FONT face="Times New Roman" size=2>Title</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><B><FONT face="Times New Roman" size=2>Date</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><FONT face="Times New Roman" size=2>/s/
        Jeremy Stoppelman</FONT></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
      <TD noWrap style="text-align: center" width="33%"><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="33%"><FONT face="Times New Roman" size=2>February 27, 2015</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Jeremy Stoppelman</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="33%"><I><FONT face="Times New Roman" size=2>(Principal
        Executive Officer)</FONT></I></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
      <TD noWrap align=left width="33%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><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="33%"><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="33%"><FONT face="Times New Roman" size=2>February 27, 2015</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Geoff Donaker</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><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="33%"><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="33%"><FONT face="Times New Roman" size=2>February 27, 2015</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="32%"><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="33%"><I><FONT face="Times New Roman" size=2>(Principal
        Financial and Accounting Officer)</FONT></I></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="33%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><FONT face="Times New Roman" size=2>/s/
        Max R. Levchin</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>Chairman</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>February 27, 2015</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Max R. Levchin</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><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="33%"><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="33%"><FONT face="Times New Roman" size=2>February 27, 2015</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Fred Anderson</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><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="33%"><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="33%"><FONT face="Times New Roman" size=2>February 27, 2015</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Peter Fenton</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><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="33%"><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="33%"><FONT face="Times New Roman" size=2>February 27, 2015</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Robert Gibbs</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><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="33%"><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="33%"><FONT face="Times New Roman" size=2>February 27, 2015</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Diane Irvine</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><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="33%"><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="33%"><FONT face="Times New Roman" size=2>February 27, 2015</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Jeremy Levine</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5><STRONG><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><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="33%"><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="33%"><FONT face="Times New Roman" size=2>February 27, 2015</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Mariam Naficy</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="33%"></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P STYLE="text-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="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><B><FONT face="Times New Roman" size=1>Filed</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%"><STRONG><FONT size=1 face="Times New Roman">Exhibit</FONT></STRONG></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="7%" 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="1%"><B><FONT face="Times New Roman" size=1>Herewith</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><B><FONT face="Times New Roman" size=1>Number</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=1 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"><B><FONT face="Times New Roman" size=1>Exhibit
        Description</FONT></B></TD>
      <TD noWrap align=left width="88%">&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><B><FONT face="Times New Roman" size=1>Form</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=1 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><B><FONT face="Times New Roman" size=1>File
        No.</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=1 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><B><FONT face="Times New Roman" size=1>Exhibit</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=1 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><B><FONT face="Times New Roman" size=1>Filing
        Date</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"><STRONG><FONT size=1 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></STRONG></TD>
      <TD noWrap style="text-align: center" width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Amended and Restated Certificate of
        Incorporation of Yelp</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3/9/2012</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Inc.</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>3.2</FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2><FONT face="Times New Roman" size=2>Amended and Restated Bylaws of Yelp
      Inc.</FONT></TD>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>3.4</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Reference is made to Exhibits 3.1 and
        3.2.</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2><FONT face="Times New Roman" size=2>Form
        of Class A Common Stock Certificate.</FONT></TD>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.3</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Form of Class B Common Stock
      Certificate.</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>5.1</FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2><FONT face="Times New Roman" size=2>Opinion of Cooley LLP.</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>23.1</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Consent of Cooley LLP (included in Exhibit
        5.1).</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>23.2</FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2><FONT face="Times New Roman" size=2>Consent of Independent Registered Public
        Accounting Firm.</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>24.1</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Power of Attorney (included on signature
        page).</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT face="Times New Roman" size=2>99.1</FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD noWrap align=left width="89%" colSpan=2><FONT face="Times New Roman" size=2>2012
        Equity Incentive Plan, as amended.</FONT></TD>
      <TD NOWRAP ALIGN="RIGHT" WIDTH="1%" STYLE="text-align: center"><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD NOWRAP WIDTH="1%" STYLE="text-align: center"></TD>
      <TD NOWRAP WIDTH="1%" STYLE="text-align: center"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP WIDTH="1%" STYLE="text-align: center"></TD>
      <TD NOWRAP WIDTH="1%" STYLE="text-align: center"><FONT face="Times New Roman" size=2>10.1</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT face="Times New Roman" size=2>6/11/2013</FONT></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>99.2</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Form of Option Agreement and Grant Notice and
        RSU Award</FONT></TD>
      <TD noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>10.17</FONT></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>Agreement and Grant Notice under the 2012
        Equity Incentive</FONT></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD noWrap align=left width="89%" bgColor=#c0c0c0 colSpan=2><FONT face="Times New Roman" size=2>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": 67262}]
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": "333-202332", "film-number": "15655194"}, "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 27,
        2015
  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)
  __________
  Rob Krolik
  Chief
  Financial Officer
  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
  Laurence Wilson
  Cooley LLP
  Senior Vice President and General
      Counsel
  101 California Street, 5
  th
  Floor
  Yelp Inc.
  San Francisco, California 94111
  140 New Montgomery Street, 9
  th
  Floor
  (415) 693-2000
  San Francisco, California 94105
  (415) 908-3801
  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
  1,458,411(2)
  $46.9725 (3)
  $68,505,210.70 (3)
  $7,960.31
  (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, 2015 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 $46.9725 per share, the average of the high and low prices of the
        Registrant's Class A Common Stock on February 25, 2015 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 1,458,411 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) and
  March 3, 2014 (File No. 333-194260);
  (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, 2014, which includes audited financial statements
  for the Registrant's latest fiscal year, filed with the Securities and Exchange
  Commission on February 27, 2015; and
  (d)
  The Registrant's Current Reports on Form 8-K filed
  with the Securities and Exchange Commission on January 14, 2015 and February 10,
  2015.
  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
  Exhibit
  Incorporated by
        Reference
  Herewith
  Number
  Exhibit Description
  Form
  File No.
  Exhibit
  Filing Date
  3.1
  Amended and Restated Certificate
        of Incorporation of Yelp
  8-K
  001-35444
  3.1
  3/9/2012
  Inc.
  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 27
  th
  of February, 2015.
  YELP INC.
  By: /s/ Jeremy Stoppelman
  Jeremy Stoppelman
  Chief Executive
        Officer
  POWER OF
  ATTORNEY
  Know All Persons
  By These Presents
  , that each
  person whose signature appears below constitutes and appoints Rob Krolik 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 27, 2015
  Jeremy Stoppelman
  (Principal
        Executive Officer)
  /s/
        Geoff Donaker
  Chief Operating Officer and
        Director
  February 27, 2015
  Geoff Donaker
  /s/
        Rob Krolik
  Chief Financial Officer
  February 27, 2015
  Rob Krolik
  (Principal
        Financial and Accounting Officer)
  /s/
        Max R. Levchin
  Chairman
  February 27, 2015
  Max R. Levchin
  /s/
        Fred Anderson
  Director
  February 27, 2015
  Fred Anderson
  /s/
        Peter Fenton
  Director
  February 27, 2015
  Peter Fenton
  /s/
        Robert Gibbs
  Director
  February 27, 2015
  Robert Gibbs
  /s/
        Diane Irvine
  Director
  February 27, 2015
  Diane Irvine
  /s/
        Jeremy Levine
  Director
  February 27, 2015
  Jeremy Levine
  /s/
        Mariam Naficy
  Director
  February 27, 2015
  Mariam Naficy
  EXHIBIT
  INDEX
  Filed
  Exhibit
  Incorporated by
        Reference
  Herewith
  Number
  Exhibit
        Description
  Form
  File
        No.
  Exhibit
  Filing
        Date
  3.1
  Amended and Restated Certificate of
        Incorporation of Yelp
  8-K
  001-35444
  3.1
  3/9/2012
  Inc.
  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.