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      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=center width="66%"><FONT size=2 face="Times New Roman">As filed with the Securities and Exchange Commission on May
        6, 2016</FONT></TD>
      <TD NOWRAP ALIGN="LEFT" WIDTH="33%" STYLE="border-bottom: #000000 2pt double; text-align: center"><FONT size=2 face="Times New Roman">Registration No. 333-</FONT></TD></TR></TABLE><BR>
  <P align=center><B><FONT size=4>UNITED STATES <BR></FONT></B><B><FONT size=4>SECURITIES AND EXCHANGE COMMISSION</FONT></B> <BR>Washington, D.C.
  20549<BR>_____________</P>
  <P align=center><B><FONT size=4>FORM S-8</FONT></B> <BR>REGISTRATION
  STATEMENT<BR>UNDER <BR>THE SECURITIES ACT OF 1933 <BR>_____________</P>
  <P align=center><B><FONT size=6>YELP INC. <BR></FONT></B><FONT size=1 face="Times New Roman">(Exact
  name of Registrant as specified in its charter)</FONT><FONT size=1 face="Times New Roman"> </FONT></P>
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      <TD vAlign=top noWrap align=center width="49%"><B><FONT size=1 face="Times New Roman">Delaware</FONT></B></TD>
      <TD vAlign=top noWrap align=center width="50%"><B><FONT size=1 face="Times New Roman">20-1854266</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=center width="49%"><FONT size=1 face="Times New Roman">(State or other
        jurisdiction of Incorporation or organization)</FONT></TD>
      <TD vAlign=top noWrap align=center width="50%"><FONT size=1 face="Times New Roman">(I.R.S. Employer
        Identification No.)</FONT></TD></TR></TABLE><BR>
  <P align=center><B><FONT size=2 face="Times New Roman">140 New Montgomery Street, 9</FONT></B><B><FONT size=2 face="Times New Roman"><SUP>th</SUP></FONT></B><B><FONT size=2 face="Times New Roman"> Floor<BR>San Francisco,
  California 94105 <BR></FONT></B><FONT size=1 face="Times New Roman">(Address of principal executive
  offices) (Zip code) <BR><FONT size=3 face="Times New Roman">_____________</FONT></FONT></P>
  <P align=center><B><FONT size=2 face="Times New Roman">2012 Equity Incentive Plan, As
  Amended<BR></FONT></B><FONT size=1 face="Times New Roman">(Full title of the plan) <BR><FONT size=3 face="Times New Roman">_____________</FONT></FONT></P>
  <P align=center><B><FONT size=2 face="Times New Roman">Laurence Wilson <BR></FONT></B><B><FONT size=2 face="Times New Roman">Senior Vice President &amp; General Counsel<BR>Yelp Inc.
  <BR></FONT></B><B><FONT size=2 face="Times New Roman">140 New Montgomery Street, 9</FONT></B><B><FONT size=2 face="Times New Roman"><SUP>th</SUP></FONT></B><B><FONT size=2 face="Times New Roman"> Floor<BR>San Francisco,
  California 94105<BR>(415) 908-3801</FONT></B><FONT size=2 face="Times New Roman"> <BR></FONT><FONT size=1 face="Times New Roman">(Name and address of agent for service) (Telephone number, including area
  code, of agent for service) <BR><FONT size=3 face="Times New Roman">_____________</FONT></FONT></P>
  <P align=center><FONT size=2 face="Times New Roman">Copies to: </FONT></P>
  <P align=center><B><FONT size=2 face="Times New Roman">David G. Peinsipp<BR>Cooley LLP
  <BR></FONT></B><B><FONT size=2 face="Times New Roman">101 California Street, 5</FONT></B><B><FONT size=2 face="Times New Roman"><SUP>th</SUP></FONT></B><B><FONT size=2 face="Times New Roman"> Floor<BR>San Francisco,
  California 94111<BR>(415) 693-2000 </FONT></B></P>
  <P align=justify><FONT size=2 face="Times New Roman">Indicate by check mark whether the registrant is a
  large accelerated filer, an accelerated filer, a non-accelerated filer, or a
  smaller reporting company. See the definitions of &#147;large accelerated filer,&#148;
  &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule 12b-2 of the
  Exchange Act. </FONT></P>
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      <TD noWrap align=left width="4%"><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Large accelerated filer&nbsp;
        </FONT></TD>
      <TD noWrap align=left width="50%"><FONT><FONT size=2 face="Times New Roman">&#9746;</FONT></FONT></TD>
      <TD noWrap align=left width="10%"><FONT size=2 face="Times New Roman">Accelerated filer</FONT></TD>
      <TD noWrap align=left width="35%"><FONT size=2 face="Times New Roman">&#9744;</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="4%"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-accelerated
        filer</FONT></FONT></TD>
      <TD noWrap align=left width="50%"><FONT face=Arial size=2><FONT face="Times New Roman" size=2>&#9744;</FONT> </FONT><FONT face="Times New Roman" size=2>(Do
        not check if a smaller reporting
        company)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
      <TD noWrap align=left width="10%"><FONT face="Times New Roman" size=2>Smaller reporting
        company&nbsp;&nbsp; </FONT></TD>
      <TD noWrap align=left width="35%"><FONT size=2 face="Times New Roman">&#9744;</FONT></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>CALCULATION OF
  REGISTRATION FEE </FONT></B></P>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
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      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; BORDER-TOP: #000000 2pt double; PADDING-LEFT: 2pt" noWrap align=left width="60%"></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; BORDER-TOP: #000000 2pt double; PADDING-LEFT: 2pt" noWrap align=center width="10%"></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; BORDER-TOP: #000000 2pt double; PADDING-LEFT: 2pt" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Proposed</FONT></B></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; BORDER-TOP: #000000 2pt double; PADDING-LEFT: 2pt" noWrap align=center width="10%"></TD>
      <TD style="PADDING-RIGHT: 2pt; BORDER-TOP: #000000 2pt double; PADDING-LEFT: 2pt" noWrap align=center width="10%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=left width="60%"></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=center width="10%"></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Maximum</FONT></B></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Proposed Maximum</FONT></B></TD>
      <TD style="PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=center width="10%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=center width="60%"><B><FONT face="Times New Roman" size=2>Title of Securities</FONT></B></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Amount to be</FONT></B></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Offering</FONT></B></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Aggregate</FONT></B></TD>
      <TD style="PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Amount
    of</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="60%"><B><FONT face="Times New Roman" size=2>to
        be Registered</FONT></B></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Registered(1)</FONT></B></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Price per Share</FONT></B></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Offering Price</FONT></B></TD>
      <TD style="PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="10%"><B><FONT face="Times New Roman" size=2>Registration Fee</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt" noWrap align=left width="60%"><FONT face="Times New Roman" size=2>Class A
        Common Stock, par value</FONT></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; BORDER-BOTTOM: #000000 2pt double" vAlign=middle noWrap align=center width="10%" rowSpan=2><FONT face="Times New Roman" size=2>3,000,000</FONT></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; BORDER-BOTTOM: #000000 2pt double" vAlign=middle noWrap align=center width="10%" rowSpan=2><FONT face="Times New Roman" size=2>$20.80 (2)</FONT></TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; BORDER-BOTTOM: #000000 2pt double" vAlign=middle noWrap align=center width="10%" rowSpan=2><FONT face="Times New Roman" size=2>$62,400,000.00 (2)</FONT></TD>
      <TD style="PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; BORDER-BOTTOM: #000000 2pt double" vAlign=middle noWrap align=center width="10%" rowSpan=2><FONT face="Times New Roman" size=2>$6,283.68</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-RIGHT: #000000 1pt solid; PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="60%"><FONT face="Times New Roman" size=2>$0.000001 per share</FONT></TD></TR></TABLE><BR>
  <TABLE style="FONT-SIZE: 10pt; LINE-HEIGHT: normal; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
      <TD WIDTH="100%" STYLE="text-align: justify"><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 colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(2)</FONT></TD>
      <TD WIDTH="100%" STYLE="text-align: justify"><FONT face="Times New Roman" size=2>Estimated in
        accordance with Rules 457(c) and (h) promulgated under the Securities Act
        solely for the purpose of calculating the registration fee on the basis of
        $20.80 per share, the average of the high and low prices of the
        Registrant&#146;s Class A Common Stock on April 29, 2016 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 style="TEXT-INDENT: 15pt" align=justify><FONT face="Times New Roman" size=2>This Registration Statement on Form S-8 is being filed for the purpose of
  registering an additional 3,000,000 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 U.S.
  Securities and Exchange Commission (the &#147;SEC&#148;) on March 19, 2012. These
  additional shares of Class A Common Stock became reserved for issuance upon
  stockholder approval of an amendment to the 2012 Plan to increase the aggregate
  number of shares of Class A Common Stock that may be issued pursuant to awards
  under the 2012 Plan at the Registrant&#146;s 2016 Annual Meeting of
  Stockholders.</FONT></P>
  <P align=center><B><FONT face="Times New Roman" size=2>PART II</FONT></B></P>
  <P align=justify><B><FONT face="Times New Roman" size=2>ITEM 3. INCORPORATION OF
  CERTAIN DOCUMENTS BY REFERENCE</FONT></B><FONT face="Times New Roman" size=2>
  </FONT></P>
  <P style="TEXT-INDENT: 15pt" align=justify><FONT face="Times New Roman" size=2>The following documents filed by the Registrant with the Securities and
  Exchange Commission are incorporated by reference into this Registration
  Statement:</FONT></P>
  <P style="TEXT-INDENT: 30pt" align=justify><B><FONT face="Times New Roman" size=2>(a)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The contents of the earlier registration
  statements on Form S-8 relating to the 2012 Plan, previously filed with the 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) and February 24, 2016 (File No.
  333-209683);</FONT></P>
  <P style="TEXT-INDENT: 30pt" align=justify><B><FONT face="Times New Roman" size=2>(b)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The description of the Registrant&#146;s Class A Common
  Stock contained in a registration statement on Form 8-A filed with the SEC 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 style="TEXT-INDENT: 30pt" align=justify><B><FONT face="Times New Roman" size=2>(c)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The Registrant&#146;s Annual Report on Form 10-K for
  the year ended December 31, 2015, which includes audited financial statements
  for the Registrant&#146;s latest fiscal year, filed with the SEC on February 24,
  2016;</FONT></P>
  <P style="TEXT-INDENT: 30pt" align=justify><B><FONT face="Times New Roman" size=2>(d)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The Registrant&#146;s Quarterly Report on Form 10-Q for
  the quarter ended March 31, 2016, filed with the SEC on May 6, 2016; and
  </FONT></P>
  <P style="TEXT-INDENT: 30pt" align=justify><B><FONT face="Times New Roman" size=2>(e)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The Registrant&#146;s Current Reports on Form 8-K filed
  with the SEC on February 8, 2016 (except the information and exhibit furnished
  under Items 2.02 and 9.01), March 11, 2016, April 18, 2016 and April 21,
  2016.</FONT></P>
  <P style="TEXT-INDENT: 15pt" align=justify><FONT face="Times New Roman" size=2>All documents filed by the Registrant pursuant to Sections 13(a), 13(c),
  14 and 15(d) of the Exchange Act after the date of this Registration Statement,
  and prior to the filing of a post-effective amendment which indicates that all
  securities offered hereby have been sold or which de-registers all securities
  then remaining unsold, shall be deemed to be incorporated by reference in this
  Registration Statement and to be a part hereof from the date of filing of such
  documents, except as to any portion of any future annual, quarterly or current
  report of the Registrant or document that is not deemed filed under such
  provisions. Unless expressly incorporated into this Registration Statement, a
  report (or portion thereof) &#147;furnished&#148; on Form 8-K shall not be incorporated by
  reference into this Registration Statement. Any statement contained in a
  document incorporated by reference herein shall be deemed to be modified or
  superseded for purposes of this Registration Statement to the extent that a
  statement contained herein or in any other subsequently filed document which
  also is or is deemed to be incorporated by reference herein modifies or
  supersedes such statement. Any statement so modified or superseded shall not be
  deemed, except as so modified or superseded, to constitute a part of this
  Registration Statement. </FONT></P>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P><FONT face="Times New Roman" size=2><STRONG>ITEM 8.
  EXHIBITS</STRONG></FONT></P>
  <TABLE style="FONT-SIZE: 10pt; LINE-HEIGHT: normal; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR style="LINE-HEIGHT: 14pt" vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT size=+0><B><FONT face="Times New Roman" size=2></FONT></B></FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD align=right width="75%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="4%"></TD>
      <TD noWrap align=left width="4%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD></TR>
    <TR style="LINE-HEIGHT: 14pt" vAlign=bottom>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD align=left width="75%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="4%"></TD>
      <TD noWrap align=left width="4%"></TD>
      <TD noWrap style="text-align: center" width="2%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Filed</FONT></B></FONT></TD></TR>
    <TR style="LINE-HEIGHT: 14pt" vAlign=bottom>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD align=left width="75%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="18%" colSpan=7><FONT size=+0><B><FONT face="Times New Roman" size=1>Incorporated
        by Reference</FONT></B></FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Herewith</FONT></B></FONT></TD></TR>
    <TR style="LINE-HEIGHT: 14pt" vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Exhibit<BR>Number</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" align=left width="75%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Exhibit Description</FONT></B></FONT></TD>
      <TD noWrap align=right width="2%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Form</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="3%"><FONT size=+0><B><FONT face="Times New Roman" size=1>File No.</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="2%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Exhibit</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="4%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="4%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Filing Date</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="2%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Amended and Restated Certificate of
        Incorporation of Yelp Inc.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
      <TD vAlign=top noWrap align=center width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3/9/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%"><FONT face="Times New Roman" size=2>3.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="75%"><FONT face="Times New Roman" size=2>Amended and Restated Bylaws of Yelp
      Inc.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%"></TD>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD vAlign=top noWrap align=center width="3%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%"></TD>
      <TD vAlign=top noWrap align=center width="2%"><FONT face="Times New Roman" size=2>3.4</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%"></TD>
      <TD vAlign=top noWrap align=center width="4%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Reference is made to Exhibits 3.1 and
        3.2.</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%"><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%">&nbsp;</TD>
      <TD vAlign=top align=left width="75%"><FONT face="Times New Roman" size=2>Form
        of Class A Common Stock Certificate.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%"></TD>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD vAlign=top noWrap align=center width="3%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%"></TD>
      <TD vAlign=top noWrap align=center width="2%"><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%"></TD>
      <TD vAlign=top noWrap align=center width="4%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.3</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Form of Class B Common Stock
      Certificate.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2></FONT></TD>
      <TD vAlign=top noWrap align=center width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%"><FONT face="Times New Roman" size=2>5.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="75%"><FONT face="Times New Roman" size=2>Opinion of Cooley LLP.</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="4%"></TD>
      <TD vAlign=top noWrap align=left width="4%"></TD>
      <TD vAlign=top noWrap align=center width="2%"></TD>
      <TD vAlign=top noWrap align=center width="1%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>23.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Consent of Cooley LLP (included in Exhibit
        5.1).</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%"><FONT face="Times New Roman" size=2>23.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="75%"><FONT face="Times New Roman" size=2>Consent of Independent Registered Public
        Accounting Firm.</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="4%"></TD>
      <TD vAlign=top noWrap align=left width="4%"></TD>
      <TD vAlign=top noWrap align=center width="2%"></TD>
      <TD vAlign=top noWrap align=center width="1%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>24.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Power of Attorney (included on signature
        page).</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%"><FONT face="Times New Roman" size=2>99.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="75%"><FONT face="Times New Roman" size=2>2012
        Equity Incentive Plan, as amended.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%"></TD>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD vAlign=top noWrap align=center width="3%"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%"></TD>
      <TD vAlign=top noWrap align=center width="2%"><FONT face="Times New Roman" size=2>10.1</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%"></TD>
      <TD vAlign=top noWrap align=center width="4%"><FONT face="Times New Roman" size=2>4/18/2016</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>99.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Form of Option Agreement and Grant Notice
        and RSU Award Agreement and Grant Notice under the 2012 Equity Incentive
        Plan, as amended.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2></FONT></TD>
      <TD vAlign=top noWrap align=center width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>10.17</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top 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 style="TEXT-INDENT: 15pt" align=justify><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
  6<SUP>th</SUP> of May, 2016. </FONT></P>
  <div align=right>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0
  cellPadding=0 width="50%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap align=left width="100%"  colSpan=2><B><FONT
        face="Times New Roman" size=2>YELP INC.</FONT></B></TD></TR>
    <TR>
      <TD width="1%" ></TD>
      <TD width="99%">&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"
      ><FONT size=2>By:&nbsp;&nbsp; </FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left
        width="99%"><FONT face="Times New Roman" size=2>/s/ Jeremy
        Stoppelman</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD align=left width="1%" ></TD>
      <TD style="TEXT-ALIGN: center" align=left width="99%">
        <P align=left><FONT face="Times New Roman" size=2>Jeremy
        Stoppelman</FONT></P></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%" ></TD>
      <TD noWrap align=left width="99%"><I><FONT face="Times New Roman"
        size=2>Chief Executive
  Officer</FONT></I></TD></TR></TABLE></div><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>POWER OF
  ATTORNEY</FONT></B><FONT face="Times New Roman" size=2> </FONT></P>
  <P style="TEXT-INDENT: 15pt" align=justify><B><FONT face="Times New Roman" size=2>K</FONT></B><B><FONT face="Times New Roman" size=1>NOW
  </FONT></B><B><FONT face="Times New Roman" size=2>A</FONT></B><B><FONT face="Times New Roman" size=1>LL </FONT></B><B><FONT face="Times New Roman" size=2>P</FONT></B><B><FONT face="Times New Roman" size=1>ERSONS
  </FONT></B><B><FONT face="Times New Roman" size=2>B</FONT></B><B><FONT face="Times New Roman" size=1>Y </FONT></B><B><FONT face="Times New Roman" size=2>T</FONT></B><B><FONT face="Times New Roman" size=1>HESE
  </FONT></B><B><FONT face="Times New Roman" size=2>P</FONT></B><B><FONT face="Times New Roman" size=1>RESENTS</FONT></B><FONT face="Times New Roman" size=2>, that each person whose signature appears below constitutes and appoints
  Geoff Donaker and Laurence Wilson, and each or any one of them, his or her true
  and lawful attorney-in-fact and agent, with full power of substitution and
  resubstitution for him or her, and in his or her name, place and stead, in any
  and all capacities, to sign any and all amendments (including post-effective
  amendments) to this Registration Statement, and to file the same, with all
  exhibits thereto, and other documents in connection therewith, with the
  Securities and Exchange Commission, granting unto said attorneys-in-fact and
  agents, and each of them, full power and authority to do and perform each and
  every act and thing requisite and necessary to be done in connection therewith,
  as fully to all intents and purposes as he or she might or could do in person,
  hereby ratifying and confirming all that said attorneys-in-fact and agents, or
  any of them, or their or his substitutes or substitute, may lawfully do or cause
  to be done by virtue hereof. </FONT></P>
  <P style="TEXT-INDENT: 15pt" align=justify><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>
  <DIV align=center>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="95%" border=0>
  
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><B><FONT face="Times New Roman" size=2>Signature</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="53%"><B><FONT face="Times New Roman" size=2>Title</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="15%"><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="30%"><FONT face="Times New Roman" size=2>/s/ Jeremy Stoppelman</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="53%"><FONT face="Times New Roman" size=2>Chief Executive Officer and Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
      <TD noWrap style="text-align: center" width="15%"><FONT face="Times New Roman" size=2>May
        6, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="30%"><FONT face="Times New Roman" size=2>Jeremy Stoppelman</FONT></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD noWrap style="text-align: center" width="53%"><I><FONT face="Times New Roman" size=2>(Principal Executive Officer)</FONT></I></TD>
      <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD noWrap align=left width="15%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><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="53%"><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="15%"><FONT face="Times New Roman" size=2>May
        6, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="30%"><FONT face="Times New Roman" size=2>Geoff Donaker</FONT></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
      <TD noWrap align=left width="53%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="15%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><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="53%"><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="15%"><FONT face="Times New Roman" size=2>May
        6, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="30%"><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="53%"><I><FONT face="Times New Roman" size=2>(Principal Financial and Accounting Officer)</FONT></I></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="15%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><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="53%"><FONT face="Times New Roman" size=2>Chairperson</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="15%"><FONT face="Times New Roman" size=2>May
        6, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="30%"><FONT face="Times New Roman" size=2>Diane Irvine</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="53%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="15%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><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="53%"><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="15%"><FONT face="Times New Roman" size=2>May
        6, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="30%"><FONT face="Times New Roman" size=2>Fred
        Anderson</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="53%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="15%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><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="53%"><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="15%"><FONT face="Times New Roman" size=2>May
        6, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="30%"><FONT face="Times New Roman" size=2>Peter Fenton</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="53%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="15%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><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="53%"><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="15%"><FONT face="Times New Roman" size=2>May
        6, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="30%"><FONT face="Times New Roman" size=2>Robert Gibbs</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="53%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="15%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><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="53%"><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="15%"><FONT face="Times New Roman" size=2>May
        6, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="30%"><FONT face="Times New Roman" size=2>Jeremy Levine</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="53%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="15%"></TD></TR>
    <TR>
      <TD width="100%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><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="53%"><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="15%"><FONT face="Times New Roman" size=2>May
        6, 2016</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="30%"><FONT face="Times New Roman" size=2>Mariam Naficy</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="53%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="15%"></TD></TR></TABLE></DIV><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>EXHIBIT</FONT></B><B><FONT face="Times New Roman" size=1>
  </FONT></B><B><FONT face="Times New Roman" size=2>INDEX </FONT></B></P>
  <TABLE style="FONT-SIZE: 10pt; LINE-HEIGHT: normal; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR style="LINE-HEIGHT: 14pt" vAlign=bottom>
      <TD noWrap align=right width="1%"><FONT size=+0><B><FONT face="Times New Roman" size=2></FONT></B></FONT></TD>
      <TD noWrap align=right width="1%"></TD>
      <TD align=right width="75%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="4%"></TD>
      <TD noWrap align=left width="4%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD></TR>
    <TR style="LINE-HEIGHT: 14pt" vAlign=bottom>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD align=left width="75%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="3%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD noWrap align=left width="4%"></TD>
      <TD noWrap align=left width="4%"></TD>
      <TD noWrap style="text-align: center" width="2%"></TD>
      <TD noWrap style="text-align: center" width="1%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Filed</FONT></B></FONT></TD></TR>
    <TR style="LINE-HEIGHT: 14pt" vAlign=bottom>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD align=left width="75%"></TD>
      <TD noWrap align=left width="2%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="18%" colSpan=7><FONT size=+0><B><FONT face="Times New Roman" size=1>Incorporated by
        Reference</FONT></B></FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Herewith</FONT></B></FONT></TD></TR>
    <TR style="LINE-HEIGHT: 14pt" vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Exhibit<BR>Number</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" align=left width="75%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Exhibit
        Description</FONT></B></FONT></TD>
      <TD noWrap align=right width="2%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Form</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="3%"><FONT size=+0><B><FONT face="Times New Roman" size=1>File No.</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="2%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="2%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Exhibit</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="4%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="4%"><FONT size=+0><B><FONT face="Times New Roman" size=1>Filing
      Date</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="2%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Amended and Restated Certificate of
        Incorporation of Yelp Inc.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
      <TD vAlign=top noWrap align=center width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>3/9/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%"><FONT face="Times New Roman" size=2>3.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="75%"><FONT face="Times New Roman" size=2>Amended and Restated Bylaws of
        Yelp Inc.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%"></TD>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD vAlign=top noWrap align=center width="3%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%"></TD>
      <TD vAlign=top noWrap align=center width="2%"><FONT face="Times New Roman" size=2>3.4</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%"></TD>
      <TD vAlign=top noWrap align=center width="4%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Reference is made to Exhibits 3.1 and
        3.2.</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%"><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%">&nbsp;</TD>
      <TD vAlign=top align=left width="75%"><FONT face="Times New Roman" size=2>Form of Class A Common Stock
        Certificate.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%"></TD>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD vAlign=top noWrap align=center width="3%"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%"></TD>
      <TD vAlign=top noWrap align=center width="2%"><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%"></TD>
      <TD vAlign=top noWrap align=center width="4%"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.3</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Form
        of Class B Common Stock Certificate.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2></FONT></TD>
      <TD vAlign=top noWrap align=center width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%"><FONT face="Times New Roman" size=2>5.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="75%"><FONT face="Times New Roman" size=2>Opinion of Cooley LLP.</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="4%"></TD>
      <TD vAlign=top noWrap align=left width="4%"></TD>
      <TD vAlign=top noWrap align=center width="2%"></TD>
      <TD vAlign=top noWrap align=center width="1%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>23.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Consent of Cooley LLP (included in Exhibit
        5.1).</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%"><FONT face="Times New Roman" size=2>23.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="75%"><FONT face="Times New Roman" size=2>Consent of Independent Registered
        Public Accounting Firm.</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD>
      <TD vAlign=top noWrap align=left width="3%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="4%"></TD>
      <TD vAlign=top noWrap align=left width="4%"></TD>
      <TD vAlign=top noWrap align=center width="2%"></TD>
      <TD vAlign=top noWrap align=center width="1%"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>24.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Power of Attorney (included on signature
        page).</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="3%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%"><FONT face="Times New Roman" size=2>99.1</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%"></TD>
      <TD vAlign=top align=left width="75%"><FONT face="Times New Roman" size=2>2012 Equity Incentive Plan, as
        amended.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%"></TD>
      <TD vAlign=top noWrap align=right width="2%"><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%"><FONT face="Times New Roman" size=2></FONT></TD>
      <TD vAlign=top noWrap align=center width="3%"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%"></TD>
      <TD vAlign=top noWrap align=center width="2%"><FONT face="Times New Roman" size=2>10.1</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%"></TD>
      <TD vAlign=top noWrap align=center width="4%"><FONT face="Times New Roman" size=2>4/18/2016</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%"></TD>
      <TD vAlign=top noWrap align=left width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>99.2</FONT></TD>
      <TD vAlign=top noWrap align=right width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="75%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Form of Option Agreement and Grant Notice
        and RSU Award Agreement and Grant Notice under the 2012 Equity Incentive
        Plan.</FONT></TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=right width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2></FONT></TD>
      <TD vAlign=top noWrap align=center width="3%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="2%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>10.17</FONT></TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=center width="4%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD vAlign=top noWrap align=left width="2%" bgColor=#c0c0c0></TD>
      <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD></TR></TABLE><BR>
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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": "333-211198", "film-number": "161628018"}, "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 May
        6, 2016
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C.
  20549
  _____________
  FORM S-8
  REGISTRATION
  STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  _____________
  YELP INC.
  (Exact
  name of Registrant as specified in its charter)
  Delaware
  20-1854266
  (State or other
        jurisdiction of Incorporation or organization)
  (I.R.S. Employer
        Identification No.)
  140 New Montgomery Street, 9
  th
  Floor
  San Francisco,
  California 94105
  (Address of principal executive
  offices) (Zip code)
  _____________
  2012 Equity Incentive Plan, As
  Amended
  (Full title of the plan)
  _____________
  Laurence Wilson
  Senior Vice President & General Counsel
  Yelp Inc.
  140 New Montgomery Street, 9
  th
  Floor
  San Francisco,
  California 94105
  (415) 908-3801
  (Name and address of agent for service) (Telephone number, including area
  code, of agent for service)
  _____________
  Copies to:
  David G. Peinsipp
  Cooley LLP
  101 California Street, 5
  th
  Floor
  San Francisco,
  California 94111
  (415) 693-2000
  Indicate by check mark whether the registrant is a
  large accelerated filer, an accelerated filer, a non-accelerated filer, or a
  smaller reporting company. See the definitions of "large accelerated filer,"
  "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
  Exchange Act.
  Large accelerated filer
  ☒
  Accelerated filer
  ☐
  Non-accelerated
        filer
  ☐
  (Do
        not check if a smaller reporting
        company)
  Smaller reporting
        company
  ☐
  CALCULATION OF
  REGISTRATION FEE
  Proposed
  Maximum
  Proposed Maximum
  Title of Securities
  Amount to be
  Offering
  Aggregate
  Amount
    of
  to
        be Registered
  Registered(1)
  Price per Share
  Offering Price
  Registration Fee
  Class A
        Common Stock, par value
  3,000,000
  $20.80 (2)
  $62,400,000.00 (2)
  $6,283.68
  $0.000001 per share
  (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)
  Estimated in
        accordance with Rules 457(c) and (h) promulgated under the Securities Act
        solely for the purpose of calculating the registration fee on the basis of
        $20.80 per share, the average of the high and low prices of the
        Registrant's Class A Common Stock on April 29, 2016 as reported on the New
        York Stock Exchange.
  EXPLANATORY
  NOTE
  This Registration Statement on Form S-8 is being filed for the purpose of
  registering an additional 3,000,000 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 U.S.
  Securities and Exchange Commission (the "SEC") on March 19, 2012. These
  additional shares of Class A Common Stock became reserved for issuance upon
  stockholder approval of an amendment to the 2012 Plan to increase the aggregate
  number of shares of Class A Common Stock that may be issued pursuant to awards
  under the 2012 Plan at the Registrant's 2016 Annual Meeting of
  Stockholders.
  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 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) and February 24, 2016 (File No.
  333-209683);
  (b)
  The description of the Registrant's Class A Common
  Stock contained in a registration statement on Form 8-A filed with the SEC on
  February 27, 2012 (File No. 001-35444) under the Securities Exchange Act of
  1934, as amended (the "Exchange Act"), including any amendment or report filed
  for the purpose of updating such description;
  (c)
  The Registrant's Annual Report on Form 10-K for
  the year ended December 31, 2015, which includes audited financial statements
  for the Registrant's latest fiscal year, filed with the SEC on February 24,
  2016;
  (d)
  The Registrant's Quarterly Report on Form 10-Q for
  the quarter ended March 31, 2016, filed with the SEC on May 6, 2016; and
  (e)
  The Registrant's Current Reports on Form 8-K filed
  with the SEC on February 8, 2016 (except the information and exhibit furnished
  under Items 2.02 and 9.01), March 11, 2016, April 18, 2016 and April 21,
  2016.
  All documents filed by the Registrant pursuant to Sections 13(a), 13(c),
  14 and 15(d) of the Exchange Act after the date of this Registration Statement,
  and prior to the filing of a post-effective amendment which indicates that all
  securities offered hereby have been sold or which de-registers all securities
  then remaining unsold, shall be deemed to be incorporated by reference in this
  Registration Statement and to be a part hereof from the date of filing of such
  documents, except as to any portion of any future annual, quarterly or current
  report of the Registrant or document that is not deemed filed under such
  provisions. Unless expressly incorporated into this Registration Statement, a
  report (or portion thereof) "furnished" on Form 8-K shall not be incorporated by
  reference into this Registration Statement. Any statement contained in a
  document incorporated by reference herein shall be deemed to be modified or
  superseded for purposes of this Registration Statement to the extent that a
  statement contained herein or in any other subsequently filed document which
  also is or is deemed to be incorporated by reference herein modifies or
  supersedes such statement. Any statement so modified or superseded shall not be
  deemed, except as so modified or superseded, to constitute a part of this
  Registration Statement.
  ITEM 8.
  EXHIBITS
  Filed
  Incorporated
        by Reference
  Herewith
  Exhibit
  Number
  Exhibit Description
  Form
  File No.
  Exhibit
  Filing Date
  3.1
  Amended and Restated Certificate of
        Incorporation of Yelp Inc.
  8-K
  001-35444
  3.1
  3/9/2012
  3.2
  Amended and Restated Bylaws of Yelp
      Inc.
  S-1/A
  333-178030
  3.4
  2/3/2012
  4.1
  Reference is made to Exhibits 3.1 and
        3.2.
  4.2
  Form
        of Class A Common Stock Certificate.
  S-1/A
  333-178030
  4.1
  2/3/2012
  4.3
  Form of Class B Common Stock
      Certificate.
  S-1/A
  333-178030
  4.2
  2/3/2012
  5.1
  Opinion of Cooley LLP.
  X
  23.1
  Consent of Cooley LLP (included in Exhibit
        5.1).
  X
  23.2
  Consent of Independent Registered Public
        Accounting Firm.
  X
  24.1
  Power of Attorney (included on signature
        page).
  X
  99.1
  2012
        Equity Incentive Plan, as amended.
  8-K
  001-35444
  10.1
  4/18/2016
  99.2
  Form of Option Agreement and Grant Notice
        and RSU Award Agreement and Grant Notice under the 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
  6
  th
  of May, 2016.
  YELP INC.
  By:
  /s/ Jeremy
        Stoppelman
  Jeremy
        Stoppelman
  Chief Executive
  Officer
  POWER OF
  ATTORNEY
  K
  NOW
  A
  LL
  P
  ERSONS
  B
  Y
  T
  HESE
  P
  RESENTS
  , that each person whose signature appears below constitutes and appoints
  Geoff Donaker and Laurence Wilson, and each or any one of them, his or her true
  and lawful attorney-in-fact and agent, with full power of substitution and
  resubstitution for him or her, and in his or her name, place and stead, in any
  and all capacities, to sign any and all amendments (including post-effective
  amendments) to this Registration Statement, and to file the same, with all
  exhibits thereto, and other documents in connection therewith, with the
  Securities and Exchange Commission, granting unto said attorneys-in-fact and
  agents, and each of them, full power and authority to do and perform each and
  every act and thing requisite and necessary to be done in connection therewith,
  as fully to all intents and purposes as he or she might or could do in person,
  hereby ratifying and confirming all that said attorneys-in-fact and agents, or
  any of them, or their or his substitutes or substitute, may lawfully do or cause
  to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, this
  Registration Statement has been signed by the following persons in the
  capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Jeremy Stoppelman
  Chief Executive Officer and Director
  May
        6, 2016
  Jeremy Stoppelman
  (Principal Executive Officer)
  /s/ Geoff Donaker
  Chief Operating Officer and Director
  May
        6, 2016
  Geoff Donaker
  /s/ Rob Krolik
  Chief Financial Officer
  May
        6, 2016
  Rob
        Krolik
  (Principal Financial and Accounting Officer)
  /s/ Diane Irvine
  Chairperson
  May
        6, 2016
  Diane Irvine
  /s/ Fred Anderson
  Director
  May
        6, 2016
  Fred
        Anderson
  /s/ Peter Fenton
  Director
  May
        6, 2016
  Peter Fenton
  /s/ Robert Gibbs
  Director
  May
        6, 2016
  Robert Gibbs
  /s/ Jeremy Levine
  Director
  May
        6, 2016
  Jeremy Levine
  /s/ Mariam Naficy
  Director
  May
        6, 2016
  Mariam Naficy
  EXHIBIT
  INDEX
  Filed
  Incorporated by
        Reference
  Herewith
  Exhibit
  Number
  Exhibit
        Description
  Form
  File No.
  Exhibit
  Filing
      Date
  3.1
  Amended and Restated Certificate of
        Incorporation of Yelp Inc.
  8-K
  001-35444
  3.1
  3/9/2012
  3.2
  Amended and Restated Bylaws of
        Yelp Inc.
  S-1/A
  333-178030
  3.4
  2/3/2012
  4.1
  Reference is made to Exhibits 3.1 and
        3.2.
  4.2
  Form of Class A Common Stock
        Certificate.
  S-1/A
  333-178030
  4.1
  2/3/2012
  4.3
  Form
        of Class B Common Stock Certificate.
  S-1/A
  333-178030
  4.2
  2/3/2012
  5.1
  Opinion of Cooley LLP.
  X
  23.1
  Consent of Cooley LLP (included in Exhibit
        5.1).
  X
  23.2
  Consent of Independent Registered
        Public Accounting Firm.
  X
  24.1
  Power of Attorney (included on signature
        page).
  X
  99.1
  2012 Equity Incentive Plan, as
        amended.
  8-K
  001-35444
  10.1
  4/18/2016
  99.2
  Form of Option Agreement and Grant Notice
        and RSU Award Agreement and Grant Notice under the 2012 Equity Incentive
        Plan.
  S-1/A
  333-178030
  10.17
  2/3/2012