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     <TD NOWRAP STYLE="width: 72%; text-align: left; border-bottom: Black 2pt double"><FONT size=2 face="Times New Roman">As filed with the Securities and Exchange Commission on February 28, 2018</FONT></TD>
     <TD NOWRAP STYLE="width: 27%; text-align: left; border-bottom: Black 2pt double"><FONT size=2 face="Times New Roman">Registration No. 333-</FONT></TD></TR></TABLE>
  
  <P style="TEXT-ALIGN: center"><B><FONT size=4 face="Times New Roman">UNITED STATES <BR>SECURITIES AND EXCHANGE COMMISSION<BR></FONT></B><FONT size=3 face="Times New Roman">Washington, D.C. 20549<BR>________________</FONT></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=4 face="Times New Roman">FORM S-8<BR></FONT></B><FONT size=3 face="Times New Roman">REGISTRATION STATEMENT<BR></FONT><FONT size=3 face="Times New Roman">UNDER<BR></FONT><FONT size=3 face="Times New Roman">THE SECURITIES ACT OF 1933<BR>________________</FONT></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=6 face="Times New Roman">YELP INC.<BR></FONT></B><FONT size=1 face="Times New Roman">(Exact name of Registrant as specified in its charter)</FONT></P>
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     <TD width="50%" noWrap align=center><B><FONT size=1 face="Times New Roman">Delaware</FONT></B></TD>
     <TD width="50%" noWrap align=center><B><FONT size=1 face="Times New Roman">20-1854266</FONT></B></TD></TR>
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     <TD width="50%" noWrap align=center><FONT size=1 face="Times New Roman">(State or other jurisdiction of Incorporation or organization)</FONT></TD>
     <TD width="50%" noWrap align=center><FONT size=1 face="Times New Roman">(I.R.S. Employer Identification No.)</FONT></TD></TR></TABLE>
  
  <P style="TEXT-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></P>
  <P style="TEXT-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></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">Laurence Wilson<BR></FONT></B><B><FONT size=2 face="Times New Roman">Chief Administrative Officer &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></P>
  <P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">Copies to:</FONT></P>
  <P style="TEXT-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 style="TEXT-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, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</FONT></P>
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     <TD width="3%" noWrap align=left><FONT size=2 face="Times New Roman">Large accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">&#9746;</FONT></TD>
     <TD width="32%" noWrap align=left></TD>
     <TD width="2%" noWrap align=left><FONT size=2 face="Times New Roman">Accelerated filer</FONT></TD>
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD width="30%" noWrap align=left><FONT size=2 face="Times New Roman">&#9744;</FONT></TD></TR>
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     <TD width="3%" noWrap align=left><FONT size=2 face="Times New Roman">Non-accelerated filer</FONT></TD>
     <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman">&#9744;</FONT><FONT size=2 face="Times New Roman"> (Do not check if a smaller reporting company)</FONT></TD>
     <TD width="32%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="2%" noWrap align=left><FONT size=2 face="Times New Roman">Smaller reporting company</FONT></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="30%" noWrap align=left><FONT size=2 face="Times New Roman">&#9744;</FONT></TD></TR>
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     <TD width="32%" noWrap align=left></TD>
     <TD width="2%" noWrap align=left><FONT size=2 face="Times New Roman">Emerging growth company</FONT></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="30%" noWrap align=left><FONT size=2 face="Times New Roman">&#9744;</FONT></TD></TR></TABLE>
  
  <P style="TEXT-ALIGN: justify"><FONT size=2 face="Times New Roman">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</FONT></P>
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  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">CALCULATION OF REGISTRATION FEE</FONT></B></P>
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     <TD NOWRAP STYLE="width: 18%; text-align: center; border-top: Black 1pt solid; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Proposed</FONT></B></TD>
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     <TD NOWRAP STYLE="width: 13%; text-align: left; border-top: Black 1pt solid"></TD></TR>
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     <TD NOWRAP STYLE="width: 18%; text-align: center; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Maximum</FONT></B></TD>
     <TD NOWRAP STYLE="width: 19%; text-align: center; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Proposed Maximum</FONT></B></TD>
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     <TD NOWRAP STYLE="width: 32%; text-align: center; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Title of Securities</FONT></B></TD>
     <TD NOWRAP STYLE="width: 17%; text-align: center; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Amount to be</FONT></B></TD>
     <TD NOWRAP STYLE="width: 18%; text-align: center; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Offering</FONT></B></TD>
     <TD NOWRAP STYLE="width: 19%; text-align: center; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Aggregate</FONT></B></TD>
     <TD width="13%" noWrap align=center><B><FONT size=2 face="Times New Roman">Amount of</FONT></B></TD></TR>
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     <TD NOWRAP STYLE="width: 32%; text-align: center; border-bottom: Black 1pt solid; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">to be Registered</FONT></B></TD>
     <TD NOWRAP STYLE="width: 17%; text-align: center; border-bottom: Black 1pt solid; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Registered (1)</FONT></B></TD>
     <TD NOWRAP STYLE="width: 18%; text-align: center; border-bottom: Black 1pt solid; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Price per Share</FONT></B></TD>
     <TD NOWRAP STYLE="width: 19%; text-align: center; border-bottom: Black 1pt solid; border-right: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Offering Price</FONT></B></TD>
     <TD NOWRAP STYLE="width: 13%; text-align: center; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><B><FONT size=2 face="Times New Roman">Registration Fee</FONT></B></TD></TR>
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     <TD NOWRAP STYLE="width: 32%; text-align: left; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 4pt; padding-right: 4pt"><FONT size=2 face="Times New Roman">Common Stock, par value $0.000001 per share</FONT></TD>
     <TD NOWRAP STYLE="width: 17%; text-align: center; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 4pt; padding-left: 4pt"><FONT size=2 face="Times New Roman">4,186,245 <FONT size=2 face="Times New Roman">(2)</FONT></FONT></TD>
     <TD NOWRAP STYLE="width: 18%; text-align: center; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 4pt; padding-left: 4pt"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">$</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;43.44 <FONT size=2 face="Times New Roman">(3)</FONT></FONT></TD>
     <TD NOWRAP STYLE="width: 19%; text-align: center; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 4pt; padding-left: 4pt"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">$</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;181,829,551.58 <FONT size=2 face="Times New Roman">(3)</FONT></FONT></TD>
     <TD NOWRAP STYLE="width: 13%; text-align: center; border-bottom: Black 1pt solid; padding-right: 4pt; padding-left: 4pt"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">$</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;22,637.78</FONT></TD></TR></TABLE>
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     <TD vAlign=top width="1%"><FONT size=2 face="Times New Roman">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
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     <P style="TEXT-ALIGN: justify"><FONT size=2 face="Times New Roman">Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement shall also cover any additional shares of Registrant&#8217;s Common Stock that become issuable under the plans 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&#8217;s Common Stock.</FONT></P></TD></TR>
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     <TD vAlign=top width="1%"><FONT size=2 face="Times New Roman">(2)</FONT></TD>
     <TD width="99%">
     <P style="TEXT-ALIGN: justify"><FONT size=2 face="Times New Roman">Represents shares of Common Stock that were automatically added to the shares reserved for issuance under the Registrant&#8217;s 2012 Equity Incentive Plan, as amended (the &#8220;2012 Plan&#8221;), on January 1, 2018 pursuant to an &#8220;evergreen&#8221; 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) 7% of the total number of shares of the Registrant&#8217;s capital stock outstanding on December 31<SUP>st </SUP>of the immediately preceding calendar year, and (ii) a number determined by the Registrant&#8217;s board of directors.</FONT></P></TD></TR>
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     <TD vAlign=top width="1%"><FONT size=2 face="Times New Roman">(3)</FONT></TD>
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     <P style="TEXT-ALIGN: justify"><FONT size=2 face="Times New Roman">Estimated in accordance with Rules 457(c) and (h) solely for the purpose of calculating the registration fee on the basis of $43.44 per share, the average of the high and low prices of the Registrant&#8217;s Common Stock on February 27, 2018 as reported on the New York Stock Exchange.</FONT></P></TD></TR></TABLE><BR></DIV>
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  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">EXPLANATORY NOTE</FONT></B></P>
  <P STYLE="text-align: justify; text-indent: 15pt"><FONT size=2 face="Times New Roman">This Registration Statement on Form S-8 is being filed for the purpose of registering an additional 4,186,245 shares of Common Stock of Yelp Inc. (the &#8220;Registrant&#8221;) issuable pursuant to the Yelp Inc. 2012 Equity Incentive Plan, as amended (the &#8220;2012 Plan&#8221;). These additional shares of 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 (the &#8220;SEC&#8221;) on March 19, 2012. These additional shares of Common Stock have become reserved for issuance as a result of the operation of the &#8220;evergreen&#8221; 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, starting on January 1, 2013 and continuing through January 1, 2022, by the lesser of (i) 7.0% of the total number of shares of the Registrant&#8217;s capital stock outstanding on December 31st of the immediately preceding calendar year, and (ii) a number determined by the Registrant&#8217;s board of directors (the &#8220;Board&#8221;). In December 2017, the Board determined that on January 1, 2018, the number of shares subject to the 2012 Plan would increase by 5% of the total number of shares of the Registrant&#8217;s capital stock outstanding on December 31, 2017.</FONT></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">PART II</FONT></B></P>
  <P style="TEXT-ALIGN: justify"><B><FONT size=2 face="Times New Roman">ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE</FONT></B></P>
  <P STYLE="text-align: justify; text-indent: 15pt"><FONT size=2 face="Times New Roman">The following documents filed by the Registrant with the SEC are incorporated by reference into this Registration Statement:</FONT></P>
  <P STYLE="text-align: justify; text-indent: 30pt"><B><FONT size=2 face="Times New Roman">(a) </FONT></B><FONT size=2 face="Times New Roman">The contents of the earlier registration statements on Form S-8 relating to the 2012 Plan, previously filed with the SEC 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), February 27, 2015 (File No. 333-202332), February 24, 2016 (File No. 333-209683), May 6, 2016 (File No. 333-211198) and March 2, 2017 (File No. 333-216389);</FONT></P>
  <P STYLE="text-align: justify; text-indent: 30pt"><B><FONT size=2 face="Times New Roman">(b) </FONT></B><FONT size=2 face="Times New Roman">The description of the Registrant&#8217;s Common Stock contained in a registration statement on Form 8-A/A filed with the SEC on September 23, 2016 (File No. 001-35444) under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), including any amendment or report filed for the purpose of updating such description;</FONT></P>
  <P STYLE="text-align: justify; text-indent: 30pt"><B><FONT size=2 face="Times New Roman">(c) </FONT></B><FONT size=2 face="Times New Roman">The Registrant&#8217;s Annual Report on Form 10-K for the year ended December 31, 2017, which includes audited financial statements for the Registrant&#8217;s latest fiscal year, filed with the SEC on February 28, 2018; and</FONT></P>
  <P STYLE="text-align: justify; text-indent: 30pt"><B><FONT size=2 face="Times New Roman">(d) </FONT></B><FONT size=2 face="Times New Roman">The Registrant&#8217;s Current Report on Form 8-K filed with the SEC on January 17, 2018.</FONT></P>
  <P STYLE="text-align: justify; text-indent: 15pt"><FONT size=2 face="Times New Roman">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) &#8220;furnished&#8221; 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>
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  <P style="TEXT-ALIGN: justify"><B><FONT size=2 face="Times New Roman">ITEM 8. EXHIBITS</FONT></B></P>
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     <TD NOWRAP STYLE="width: 3%; text-align: center; border-bottom: Black 1pt solid; vertical-align: top"><FONT size=2 face="Times New Roman"><STRONG>Exhibit </STRONG></FONT></TD>
  
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     <TD NOWRAP STYLE="width: 5%; text-align: right; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex32.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">3.1</FONT></A></TD>
  
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     <TD width="74%" align=left><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex32.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Ninth Amended and Restated Certificate of Incorporation of Yelp Inc.</FONT></A></TD>
  
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     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex32.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">8<FONT size=2 face="Times New Roman">-A/A</FONT></FONT></A></TD>
  
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     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex32.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">001-35444</FONT></A></TD>
  
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     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex32.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">3.2</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex32.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">9/23/2016</FONT></A></TD>
  
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  <TR STYLE="vertical-align: bottom">
  
     <TD NOWRAP STYLE="width: 5%; text-align: right; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex34.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">3.2</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="74%" align=left><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex34.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Amended and Restated Bylaws of Yelp Inc.</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex34.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">S-1<FONT size=2 face="Times New Roman">/A</FONT></FONT></A></TD>
  
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex34.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">333-178030</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex34.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">3.4</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex34.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">2/3/2012</FONT></A></TD>
  
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  <TR STYLE="vertical-align: bottom; background-color: Silver">
  
     <TD NOWRAP STYLE="width: 5%; text-align: right; vertical-align: top"><FONT size=2 face="Times New Roman">4.1</FONT></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="74%" align=left><FONT size=2 face="Times New Roman">Reference is made to Exhibits 3.1 and 3.2.</FONT></TD>
  
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  <TR STYLE="vertical-align: bottom">
  
     <TD NOWRAP STYLE="width: 5%; text-align: right; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex41.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.2</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="74%" align=left><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex41.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Form of Common Stock Certificate.</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex41.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">8<FONT size=2 face="Times New Roman">-A/A</FONT></FONT></A></TD>
  
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex41.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">001-35444</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex41.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">4.1</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007233/yelp3063375-ex41.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">9/23/2016</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
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  <TR STYLE="vertical-align: bottom; background-color: Silver">
  
     <TD NOWRAP STYLE="width: 5%; text-align: right; vertical-align: top"><A HREF="yelp3263136-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">5.1</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="74%" align=left><A HREF="yelp3263136-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Opinion of Cooley LLP.</FONT></A></TD>
  
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     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"></TD>
  
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     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"></TD>
  
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     <TD width="3%" noWrap align=center><A HREF="yelp3263136-ex51.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">X</FONT></A></TD></TR>
  
  <TR STYLE="vertical-align: bottom; background-color: Silver">
     <TD NOWRAP STYLE="text-align: right; vertical-align: top">&nbsp;</TD>
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     <TD NOWRAP STYLE="width: 5%; text-align: right; vertical-align: top"><A HREF="yelp3263136-ex51.htm"><FONT size=2 face="Times New Roman">23.1</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="74%" align=left><A HREF="yelp3263136-ex51.htm"><FONT size=2 face="Times New Roman">Consent of Cooley LLP (included in Exhibit 5.1).</FONT></A></TD>
  
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     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"></TD>
  
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     <TD width="3%" noWrap align=center><A HREF="yelp3263136-ex51.htm"><FONT size=2 face="Times New Roman">X</FONT></A></TD></TR>
  
  <TR STYLE="vertical-align: bottom">
     <TD NOWRAP STYLE="text-align: right; vertical-align: top">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: right">&nbsp;</TD>
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     <TD NOWRAP STYLE="text-align: left">&nbsp;</TD>
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     <TD NOWRAP STYLE="text-align: left">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: Silver">
  
     <TD NOWRAP STYLE="width: 5%; text-align: right; vertical-align: top"><A HREF="yelp3263136-ex232.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">23.2</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="74%" align=left><A HREF="yelp3263136-ex232.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Consent of Independent Registered Public Accounting Firm.</FONT></A></TD>
  
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     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"></TD>
  
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     <TD width="3%" noWrap align=center><A HREF="yelp3263136-ex232.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">X</FONT></A></TD></TR>
  
  <TR STYLE="vertical-align: bottom; background-color: Silver">
     <TD NOWRAP STYLE="text-align: right; vertical-align: top">&nbsp;</TD>
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     <TD NOWRAP STYLE="width: 5%; text-align: right; vertical-align: top"><A HREF="#power" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">24.1</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="74%" align=left><A HREF="#power" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Power of Attorney (included on signature page).</FONT></A></TD>
  
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     <TD width="3%" noWrap align=center><A HREF="#power" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">X</FONT></A></TD></TR>
  
  <TR STYLE="vertical-align: bottom">
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     <TD NOWRAP STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: Silver">
  
     <TD NOWRAP STYLE="width: 5%; text-align: right; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007234/yelp3063374-ex101.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">99.1</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="74%" align=left><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007234/yelp3063374-ex101.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Yelp Inc. 2012 Equity Incentive Plan, as amended.</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007234/yelp3063374-ex101.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">8<FONT size=2 face="Times New Roman">-K</FONT></FONT></A></TD>
  
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007234/yelp3063374-ex101.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">001-35444</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007234/yelp3063374-ex101.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">10.1</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000120677416007234/yelp3063374-ex101.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">9/23/2016</FONT></A></TD>
  
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     <TD width="3%" noWrap align=left></TD></TR>
  
  <TR STYLE="vertical-align: bottom; background-color: Silver">
     <TD NOWRAP STYLE="text-align: right; vertical-align: top">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: right">&nbsp;</TD>
     <TD STYLE="text-align: left">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: right">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: left">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: center">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: center">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: center">&nbsp;</TD>
     <TD NOWRAP STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
  
     <TD NOWRAP STYLE="width: 5%; text-align: right; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex1017.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">99.2</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="74%" align=left><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex1017.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Form of Option Agreement and Grant Notice and RSU Award Agreement and Grant Notice under the Yelp Inc. 2012 Equity Incentive Plan, as amended.</FONT></A></TD>
  
     <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex1017.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">S-1<FONT size=2 face="Times New Roman">/A</FONT></FONT></A></TD>
  
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex1017.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">333-178030</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex1017.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">10.17</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD NOWRAP STYLE="width: 3%; text-align: center; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1345016/000119312512039103/d245328dex1017.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">2/3/2012</FONT></A></TD>
  
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="3%" noWrap align=left></TD></TR></TABLE>
  <BR>
  <HR align=center width="100%" noShade size="2">
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV>
  
  
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">SIGNATURES</FONT></B></P>
  <P STYLE="text-align: justify; text-indent: 15pt"><FONT size=2 face="Times New Roman">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 28<SUP>th </SUP>of February, 2018.</FONT></P>
  <DIV align=right>
  <TABLE style="WIDTH: 50%; LINE-HEIGHT: 14pt; BORDER-COLLAPSE: COLLAPSE" cellSpacing=0 cellPadding=0 border=0>
  
  <TR vAlign=bottom>
     <TD width="100%" noWrap align=left><B><FONT size=2 face="Times New Roman">YELP INC.</FONT></B></TD></TR>
  <TR>
     <TD>&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD NOWRAP STYLE="width: 100%; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">By: /s/ Charles Baker</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="100%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Charles Baker</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="100%" noWrap align=left><I><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>Chief Financial Officer</FONT></I></TD></TR></TABLE></DIV>
  
  <P style="TEXT-ALIGN: center"><B><A NAME="power"></A><FONT size=2 face="Times New Roman">POWER OF ATTORNEY</FONT></B></P>
  <P STYLE="text-align: justify; text-indent: 15pt"><B><FONT size=2 face="Times New Roman" style="font-variant: small-caps;">Know All Persons By These Presents</FONT></B><FONT size=2 face="Times New Roman">, that each person whose signature appears below constitutes and appoints Charles Baker 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 STYLE="text-align: justify; text-indent: 15pt"><FONT size=2 face="Times New Roman">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 NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Signature</FONT></B></TD>
     <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Title</FONT></B></TD>
     <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD NOWRAP STYLE="width: 32%; text-align: center; border-bottom: Black 1pt solid"><B><FONT size=2 face="Times New Roman">Date</FONT></B></TD></TR>
  <TR>
     <TD width="33%"></TD>
     <TD width="1%"></TD>
     <TD width="33%">&nbsp;</TD>
     <TD width="1%"></TD>
     <TD width="32%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Jeremy Stoppelman</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Chief Executive Officer and Director</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2018</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Jeremy Stoppelman</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><I><FONT size=2 face="Times New Roman">(Principal Executive Officer)</FONT></I></TD>
     <TD width="1%" noWrap align=center><I><FONT size=2 face="Times New Roman"></FONT></I></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="33%"></TD>
     <TD width="1%"></TD>
     <TD width="33%">&nbsp;</TD>
     <TD width="1%"></TD>
     <TD width="32%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Charles Baker</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Chief Financial Officer</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2018</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Charles Baker</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><I><FONT size=2 face="Times New Roman">(Principal Financial and Accounting Officer)</FONT></I></TD>
     <TD width="1%" noWrap align=center><I><FONT size=2 face="Times New Roman"></FONT></I></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="33%"></TD>
     <TD width="1%"></TD>
     <TD width="33%">&nbsp;</TD>
     <TD width="1%"></TD>
     <TD width="32%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Diane Irvine</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Chairperson</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2018</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Diane Irvine</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="33%"></TD>
     <TD width="1%"></TD>
     <TD width="33%">&nbsp;</TD>
     <TD width="1%"></TD>
     <TD width="32%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Fred Anderson</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2018</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Fred Anderson</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="33%"></TD>
     <TD width="1%"></TD>
     <TD width="33%">&nbsp;</TD>
     <TD width="1%"></TD>
     <TD width="32%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Geoff Donaker</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2018</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Geoff Donaker</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="33%"></TD>
     <TD width="1%"></TD>
     <TD width="33%">&nbsp;</TD>
     <TD width="1%"></TD>
     <TD width="32%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Peter Fenton</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2018</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Peter Fenton</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="33%"></TD>
     <TD width="1%"></TD>
     <TD width="33%">&nbsp;</TD>
     <TD width="1%"></TD>
     <TD width="32%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Robert Gibbs</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2018</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Robert Gibbs</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="33%"></TD>
     <TD width="1%"></TD>
     <TD width="33%">&nbsp;</TD>
     <TD width="1%"></TD>
     <TD width="32%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Jeremy Levine</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2018</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Jeremy Levine</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="32%" noWrap align=left></TD></TR>
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     <TD width="1%"></TD>
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     <TD NOWRAP STYLE="width: 33%; text-align: center; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Mariam Naficy</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2018</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Mariam Naficy</FONT></TD>
     <TD width="1%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="32%" noWrap align=left></TD></TR></TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "yelp3263136-s8.htm", "description": "INITIAL REGISTRATION STATEMENT FOR SECURITIES TO BE OFFERED TO EMPLOYEES", "secsgml_size_bytes": 60887}]
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": "333-223321", "film-number": "18652851"}, "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 28, 2018
  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
  Chief Administrative Officer & 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, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth 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
  ☐
  Emerging growth company
  ☐
  If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  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
  Common Stock, par value $0.000001 per share
  4,186,245
  (2)
  $
  43.44
  (3)
  $
  181,829,551.58
  (3)
  $
  22,637.78
  (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 Common Stock that become issuable under the plans 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 Common Stock.
  (2)
  Represents shares of 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, 2018 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) 7% 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 $43.44 per share, the average of the high and low prices of the Registrant's Common Stock on February 27, 2018 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 4,186,245 shares of 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 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 (the "SEC") on March 19, 2012. These additional shares of 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, starting on January 1, 2013 and continuing through January 1, 2022, by the lesser of (i) 7.0% of the total number of shares of the Registrant's capital stock outstanding on December 31st of the immediately preceding calendar year, and (ii) a number determined by the Registrant's board of directors (the "Board"). In December 2017, the Board determined that on January 1, 2018, the number of shares subject to the 2012 Plan would increase by 5% of the total number of shares of the Registrant's capital stock outstanding on December 31, 2017.
  PART II
  ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
  The following documents filed by the Registrant with the SEC 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 SEC 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), February 27, 2015 (File No. 333-202332), February 24, 2016 (File No. 333-209683), May 6, 2016 (File No. 333-211198) and March 2, 2017 (File No. 333-216389);
  (b)
  The description of the Registrant's Common Stock contained in a registration statement on Form 8-A/A filed with the SEC on September 23, 2016 (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, 2017, which includes audited financial statements for the Registrant's latest fiscal year, filed with the SEC on February 28, 2018; and
  (d)
  The Registrant's Current Report on Form 8-K filed with the SEC on January 17, 2018.
  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
  Ninth Amended and Restated Certificate of Incorporation of Yelp Inc.
  8
  -A/A
  001-35444
  3.2
  9/23/2016
  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 Common Stock Certificate.
  8
  -A/A
  001-35444
  4.1
  9/23/2016
  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
  Yelp Inc. 2012 Equity Incentive Plan, as amended.
  8
  -K
  001-35444
  10.1
  9/23/2016
  99.2
  Form of Option Agreement and Grant Notice and RSU Award Agreement and Grant Notice under the Yelp Inc. 2012 Equity Incentive Plan, as amended.
  S-1
  /A
  333-178030
  10.17
  2/3/2012
  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 28
  th
  of February, 2018.
  YELP INC.
  By: /s/ Charles Baker
  Charles Baker
  Chief Financial Officer
  POWER OF ATTORNEY
  Know All Persons By These Presents
  , that each person whose signature appears below constitutes and appoints Charles Baker 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 28, 2018
  Jeremy Stoppelman
  (Principal Executive Officer)
  /s/ Charles Baker
  Chief Financial Officer
  February 28, 2018
  Charles Baker
  (Principal Financial and Accounting Officer)
  /s/ Diane Irvine
  Chairperson
  February 28, 2018
  Diane Irvine
  /s/ Fred Anderson
  Director
  February 28, 2018
  Fred Anderson
  /s/ Geoff Donaker
  Director
  February 28, 2018
  Geoff Donaker
  /s/ Peter Fenton
  Director
  February 28, 2018
  Peter Fenton
  /s/ Robert Gibbs
  Director
  February 28, 2018
  Robert Gibbs
  /s/ Jeremy Levine
  Director
  February 28, 2018
  Jeremy Levine
  /s/ Mariam Naficy
  Director
  February 28, 2018
  Mariam Naficy