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      <TD NOWRAP STYLE="width: 75%; text-align: center; border-bottom: Black 2pt double"><FONT size=2 face="Times New Roman">As filed with the Securities and
        Exchange Commission on March 3, 2014</FONT></TD>
      <TD NOWRAP STYLE="width: 24%; text-align: center; border-bottom: Black 2pt double"><FONT size=2 face="Times New Roman">Registration No.
    333-</FONT></TD></TR></TABLE>
  <P align=center><B><FONT size=4 face="Times New Roman">UNITED STATES<BR></FONT></B><B><FONT size=4 face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION<BR></FONT></B><FONT face="Times New Roman">Washington, D.C. 20549<BR>_____________</FONT></P>
  <P align=center><B><FONT size=4 face="Times New Roman">FORM S-8<BR></FONT></B><FONT face="Times New Roman">REGISTRATION STATEMENT<BR>UNDER<BR></FONT><FONT face="Times New Roman">THE
  SECURITIES ACT OF 1933<BR>_____________</FONT></P>
  <P align=center><B><FONT 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><FONT size=2 face="Times New Roman"> </FONT></P>
  <TABLE style="BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width="100%">
  
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      <TD width="49%" noWrap align=center><B><FONT size=2 face="Times New Roman">Delaware</FONT></B></TD>
      <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">20-1854266</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD width="49%" noWrap align=center><FONT size=2 face="Times New Roman">(State or other jurisdiction of
        Incorporation or organization)</FONT></TD>
      <TD width="50%" noWrap align=center><FONT size=2 face="Times New Roman">(I.R.S. Employer Identification
        No.)</FONT></TD></TR></TABLE>
  <P align=center><B><FONT size=2 face="Times New Roman">140 New Montgomery Street, 9<sup>th</sup> 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 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 align=center><B><FONT size=2 face="Times New Roman">Rob Krolik<BR>Chief Financial
  Officer<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 align=center><FONT size=2 face="Times New Roman">Copies to:</FONT></P>
  <TABLE style="BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width="100%">
  
    <TR vAlign=bottom>
      <TD width="49%" noWrap align=center><B><FONT size=2 face="Times New Roman">David G.
        Peinsipp</FONT></B></TD>
      <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">Laurence
        Wilson</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD width="49%" noWrap align=center><B><FONT size=2 face="Times New Roman">Cooley
      LLP</FONT></B></TD>
      <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">Senior Vice
        President and General Counsel</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD width="49%" noWrap align=center><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</FONT></B></TD>
      <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">Yelp
      Inc.</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD width="49%" noWrap align=center><B><FONT size=2 face="Times New Roman">San Francisco,
        California 94111</FONT></B></TD>
      <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">140 New Montgomery
        Street, 9<SUP>th </SUP></FONT></B><B><FONT size=2 face="Times New Roman">Floor</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD width="49%" noWrap align=center><B><FONT size=2 face="Times New Roman">(415)
        693-2000</FONT></B></TD>
      <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">San Francisco,
        California 94105</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD width="49%" noWrap align=left></TD>
      <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">(415)
        908-3801</FONT></B></TD></TR></TABLE>
  <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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    <TR vAlign=bottom>
      <TD width="10%" noWrap align=left><FONT size=2 face="Times New Roman">Large accelerated
        filer&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD WIDTH="1%" NOWRAP ALIGN="CENTER" STYLE="text-align: left"><FONT size=2 face=Wingdings>x</FONT></TD>
      <TD width="78%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
      <TD width="10%" noWrap align=left><FONT size=2 face="Times New Roman">Accelerated filer</FONT></TD>
      <TD WIDTH="1%" NOWRAP ALIGN="CENTER" STYLE="text-align: left"><FONT size=2 face=Wingdings>o</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD width="10%" noWrap align=left><FONT size=2 face="Times New Roman">Non-accelerated filer</FONT></TD>
      <TD WIDTH="1%" NOWRAP ALIGN="CENTER" STYLE="text-align: left"><FONT size=2 face=Wingdings>o</FONT></TD>
      <TD WIDTH="78%" NOWRAP ALIGN="CENTER" STYLE="text-align: left"><FONT size=2 face="Times New Roman">&nbsp;&nbsp;(Do not check if a
        smaller reporting company)&nbsp;&nbsp;</FONT></TD>
      <TD width="10%" noWrap align=left><FONT size=2 face="Times New Roman">Smaller reporting
        company&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD WIDTH="1%" NOWRAP ALIGN="CENTER" STYLE="text-align: left"><FONT size=2 face=Wingdings>o</FONT></TD></TR></TABLE><BR>
  <HR align=center SIZE=2 width="100%" noShade>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT size=2 face="Times New Roman">CALCULATION OF REGISTRATION FEE
  </FONT></B></P>
  <TABLE style="PADDING-LEFT: 4pt; PADDING-RIGHT: 4pt" border=0 cellSpacing=0 cellPadding=0 width="100%">
  
    <TR vAlign=bottom>
      <TD style="BORDER-TOP: #000000 2pt double" width="95%" noWrap align=center>&nbsp;</TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-TOP: #000000 2pt double" width="1%" noWrap align=center>&nbsp;</TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-TOP: #000000 2pt double" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Proposed</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-TOP: #000000 2pt double" width="1%" noWrap align=center>&nbsp;</TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-TOP: #000000 2pt double" width="1%" noWrap align=center>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD width="95%" noWrap align=center></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center>&nbsp;</TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Maximum</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Proposed
        Maximum</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD width="95%" noWrap align=center><B><FONT size=2 face="Times New Roman">Title of Securities</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Amount to
        be</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Offering</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Aggregate</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Amount
        of</FONT></B> </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="95%" noWrap align=center><B><FONT size=2 face="Times New Roman">to be
        Registered</FONT></B> </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Registered(1)</FONT></B> </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Price per Share</FONT></B> </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Offering Price</FONT></B> </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Registration Fee</FONT></B> </TD></TR>
    <TR vAlign=bottom>
      <TD width="95%" noWrap align=left><FONT size=2 face="Times New Roman">Class A Common Stock, par value</FONT> </TD>
      <TD WIDTH="1%" NOWRAP ALIGN="RIGHT" STYLE="border-left: #000000 1pt solid; text-align: center"><FONT size=2 face="Times New Roman">2,834,979</FONT><FONT size=2 face="Times New Roman">(2)</FONT> </TD>
      <TD WIDTH="1%" NOWRAP ALIGN="RIGHT" STYLE="border-left: #000000 1pt solid; text-align: center"><FONT size=2 face="Times New Roman">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;94.275</FONT><FONT size=2 face="Times New Roman">(3)</FONT> </TD>
      <TD WIDTH="1%" NOWRAP ALIGN="RIGHT" STYLE="border-left: #000000 1pt solid; text-align: center"><FONT size=2 face="Times New Roman">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;267,267,645.23</FONT><FONT size=2 face="Times New Roman">(3)</FONT> </TD>
      <TD WIDTH="1%" NOWRAP ALIGN="LEFT" STYLE="border-left: #000000 1pt solid; text-align: center"><FONT size=2 face="Times New Roman">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34,424.07</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 2pt double" width="95%" noWrap align=left><FONT size=2 face="Times New Roman">$0.000001 per share</FONT>
      </TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=left>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" width="1%" noWrap align=left>&nbsp;</TD></TR></TABLE><BR>
  <TABLE style="TEXT-ALIGN: justify" border=0 cellSpacing=0 cellPadding=0>
  
    <TR vAlign=top>
      <TD vAlign=top noWrap><FONT size=2 face="Times New Roman">(1)</FONT></TD>
      <TD vAlign=top width="100%"><FONT size=2 face="Times New Roman">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 vAlign=top>
      <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD vAlign=top width="100%"></TD></TR>
    <TR vAlign=top>
      <TD vAlign=top noWrap><FONT size=2 face="Times New Roman">(2)</FONT></TD>
      <TD vAlign=top width="100%"><FONT size=2 face="Times New Roman">Represents
        shares of Class A Common Stock that were automatically added to the shares
        reserved for issuance under the Registrant&#146;s 2012 Equity Incentive Plan,
        as amended (the &#147;2012 Plan&#148;) on January 1, 2014 pursuant to an &#147;evergreen&#148;
        provision contained in the 2012 Plan. Pursuant to such provision, the
        number of shares reserved for issuance under the 2012 Plan automatically
        increases on January 1<SUP>st</SUP> of each year, starting on January 1,
        2013 and continuing through January 1, 2022, by the lesser of (i) 4% of
        the total number of shares of the Registrant&#146;s capital stock outstanding
        on December 31<SUP>st</SUP> of the immediately preceding calendar year,
        and (ii) a number determined by the Registrant&#146;s board of
      directors.</FONT></TD></TR>
    <TR vAlign=top>
      <TD vAlign=top colSpan=2>&nbsp;</TD></TR>
    <TR vAlign=top>
      <TD vAlign=top noWrap><FONT size=2 face="Times New Roman">(3)</FONT></TD>
      <TD vAlign=top width="100%"><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 $94.275 per share, the
        average of the high and low prices of the Registrant&#146;s Class A Common
        Stock on February 24, 2014 as reported on the New York Stock
        Exchange.</FONT></TD></TR></TABLE><BR>
  <HR align=center SIZE=2 width="100%" noShade>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT size=2 face="Times New Roman">EXPLANATORY NOTE</FONT></B><FONT size=2 face="Times New Roman"> </FONT></P>
  <P align=justify><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>This Registration
  Statement on Form S-8 is being filed for the purpose of registering an
  additional 2,834,979 shares of Class A Common Stock of Yelp Inc. (the
  &#147;Registrant&#148;) issuable pursuant to the Yelp Inc. 2012 Equity Incentive Plan, as
  amended (the &#147;2012 Plan&#148;). These additional shares of Class A Common Stock are
  securities of the same class as other securities for which an original
  registration statement on Form S-8 (File No. 333-180221) was filed with the
  Securities and Exchange Commission on March 19, 2012. These additional shares of
  Class A Common Stock have become reserved for issuance as a result of the
  operation of the &#147;evergreen&#148; provision of the 2012 Plan, which provides that the
  total number of shares subject to such plan will be increased on the first day
  of each fiscal year pursuant to a specified formula. </FONT></P>
  <P align=center><B><FONT size=2 face="Times New Roman">PART II</FONT></B></P>
  <P align=justify><B><FONT size=2 face="Times New Roman">ITEM 3. INCORPORATION OF CERTAIN
  DOCUMENTS BY REFERENCE</FONT></B><FONT size=2 face="Times New Roman"> </FONT></P>
  <P align=justify><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>The following
  documents filed by the Registrant with the Securities and Exchange Commission
  are incorporated by reference into this Registration Statement:</FONT></P>
  <P align=justify><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><STRONG>(a)</STRONG></FONT><FONT size=2 face="Arial"><STRONG> </STRONG></FONT><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 Securities and Exchange Commission on March 19,
  2012 (File No. 333-180221), March 26, 2013 (File No. 333-187545) and October 31,
  2013 (File No. 333-192016); </FONT></P>
  <P align=justify><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><STRONG>(b)</STRONG></FONT><FONT size=2 face="Arial"><STRONG> </STRONG></FONT><FONT size=2 face="Times New Roman">The
  description of the Registrant&#146;s Class A Common Stock contained in a registration
  statement on Form 8-A filed with the Securities and Exchange Commission on
  February 27, 2012 (File No. 001-35444) under the Securities Exchange Act of
  1934, as amended (the &#147;Exchange Act&#148;), including any amendment or report filed
  for the purpose of updating such description; </FONT></P>
  <P align=justify><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><STRONG>(c)</STRONG></FONT><FONT size=2 face="Arial"><STRONG> </STRONG></FONT><FONT size=2 face="Times New Roman">The
  Registrant&#146;s Annual Report on Form 10-K for the year ended December 31, 2013,
  which includes audited financial statements for the Registrant&#146;s latest fiscal
  year, filed with the Securities and Exchange Commission on March 3, 2014;
  and </FONT></P>
  <P align=justify><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><STRONG>(d)</STRONG></FONT><FONT size=2 face="Arial"><STRONG> </STRONG></FONT><FONT size=2 face="Times New Roman">The
  Registrant&#146;s Current Report on Form 8-K filed with the Securities and Exchange
  Commission on January 23, 2014.</FONT></P>
  <P align=justify><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>All documents filed
  by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
  Exchange Act after the date of this Registration Statement, and prior to the
  filing of a post-effective amendment which indicates that all securities offered
  hereby have been sold or which de-registers all securities then remaining
  unsold, shall be deemed to be incorporated by reference in this Registration
  Statement and to be a part hereof from the date of filing of such documents,
  except as to any portion of any future annual, quarterly or current report of
  the Registrant or document that is not deemed filed under such provisions.
  Unless expressly incorporated into this Registration Statement, a report (or
  portion thereof) &#147;furnished&#148; on Form 8-K shall not be incorporated by reference
  into this Registration Statement. Any statement contained in a document
  incorporated by reference herein shall be deemed to be modified or superseded
  for purposes of this Registration Statement to the extent that a statement
  contained herein or in any other subsequently filed document which also is or is
  deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any statement so modified or superseded shall not be deemed, except
  as so modified or superseded, to constitute a part of this Registration
  Statement. </FONT></P>
  <HR align=center SIZE=2 width="100%" noShade>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=justify><B><FONT size=2 face="Times New Roman">ITEM 8. EXHIBITS </FONT></B></P>
  <TABLE border=0 cellSpacing=0 cellPadding=0 width="100%">
  
    <TR vAlign=bottom>
      <TD width="1%" noWrap align=left></TD>
      <TD width="1%" noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="88%" colSpan=2 noWrap align=left></TD>
      <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Filed</FONT></B>
    </TD></TR>
    <TR vAlign=bottom>
      <TD width="1%" noWrap align=left></TD>
      <TD width="1%" noWrap align=left></TD>
      <TD width="88%" colSpan=2 noWrap align=left></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="7%" colSpan=7 noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Incorporated by
        Reference</FONT></B></FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Herewith</FONT></B>
    </FONT></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Exhibit</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="88%" colSpan=2 noWrap align=left></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Number</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="3%" noWrap align=left><FONT size=+0><B><FONT size=2 face="Times New Roman">Exhibit
        Description</FONT></B></FONT></TD>
      <TD width="85%" noWrap align=left></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Form</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">File
        No.</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Exhibit</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Filing
        Date</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">3.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Amended and Restated Certificate of Incorporation of Yelp
        Inc.</FONT></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">8</FONT><FONT size=2 face="Times New Roman">-K</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">001-35444</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">3.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">3/9/2012</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top width="1%" noWrap align=left></TD>
      <TD vAlign=top width="1%" noWrap align=left></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">3.2</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Amended and Restated Bylaws of Yelp Inc.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">S-1</FONT><FONT size=2 face="Times New Roman">/A</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">333-178030</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">3.4</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">2/3/2012</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">4.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Reference is made to Exhibits 3.1 and 3.2.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">4.2</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Form of Class A Common Stock Certificate.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">S-1</FONT><FONT size=2 face="Times New Roman">/A</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">333-178030</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">4.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">2/3/2012</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">4.3</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Form of Class B Common Stock Certificate.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">S-1</FONT><FONT size=2 face="Times New Roman">/A</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">333-178030</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">4.2</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">2/3/2012</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">5.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Opinion of Cooley LLP.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">X</FONT> </TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">23.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Consent of Cooley LLP (included in Exhibit 5.1).</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">X</FONT> </TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">23.2</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Consent of Independent Registered Public Accounting
        Firm.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">X</FONT> </TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">24.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Power of Attorney (included on signature page).</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">X</FONT> </TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">99.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Fourth Amended and Restated Investor Rights Agreement, by and
        between Registrant and the investors listed on Schedules I and II thereto, dated
        January 22, 2010.</FONT></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">S-1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">333-178030</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">10.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">11/17/2011</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">99.2</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">2012 Equity Incentive Plan, as amended.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">8</FONT><FONT size=2 face="Times New Roman">-K</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">001-35444</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">10.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">6/11/2013</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">99.3</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">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 bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">S-1</FONT><FONT size=2 face="Times New Roman">/A</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">333-178030</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">10.17</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">2/3/2012</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR></TABLE><BR>
  <HR align=center SIZE=2 width="100%" noShade>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT size=2 face="Times New Roman">SIGNATURES </FONT></B></P>
  <P align=justify><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>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, 2014.
  </FONT></P>
  <DIV align=right>
  <TABLE border=0 cellSpacing=0 cellPadding=0 width="50%">
  
    <TR vAlign=bottom>
      <TD width="100%" colSpan=2 noWrap align=left><B><FONT size=2 face="Times New Roman">YELP INC.</FONT></B> </TD></TR>
    <TR>
      <TD width="1%">&nbsp;</TD>
      <TD width="99%">&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=left><FONT size=2 face="Times New Roman">By:&nbsp;</FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="99%" noWrap align=left><FONT size=2 face="Times New Roman">/s/
        Jeremy Stoppelman</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="1%" align=center></TD>
      <TD width="99%" align=left><FONT size=2 face="Times New Roman">Jeremy Stoppelman</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="1%" noWrap align=left></TD>
      <TD width="99%" noWrap align=left><I><FONT size=2 face="Times New Roman">Chief Executive
        Officer</FONT></I> </TD></TR></TABLE></DIV>
  <P align=center><B><FONT size=2 face="Times New Roman">POWER OF ATTORNEY</FONT></B><FONT size=2 face="Times New Roman"> </FONT></P>
  <P align=justify><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><STRONG>K</STRONG></FONT><STRONG><FONT size=1 face="Times New Roman">NOW </FONT><FONT size=2 face="Times New Roman">A</FONT><FONT size=1 face="Times New Roman">LL </FONT><FONT size=2 face="Times New Roman">P</FONT><FONT size=1 face="Times New Roman">ERSONS </FONT><FONT size=2 face="Times New Roman">B</FONT><FONT size=1 face="Times New Roman">Y </FONT><FONT size=2 face="Times New Roman">T</FONT><FONT size=1 face="Times New Roman">HESE
  </FONT><FONT size=2 face="Times New Roman">P</FONT><FONT size=1 face="Times New Roman">RESENTS</FONT></STRONG><FONT size=2 face="Times New Roman">, that each person
  whose signature appears below constitutes and appoints Rob Krolik and Laurence
  Wilson, and each or any one of them, his or her true and lawful attorney-in-fact
  and agent, with full power of substitution and resubstitution for him or her,
  and in his or her name, place and stead, in any and all capacities, to sign any
  and all amendments (including post-effective amendments) to this Registration
  Statement, and to file the same, with all exhibits thereto, and other documents
  in connection therewith, with the Securities and Exchange Commission, granting
  unto said attorneys-in-fact and agents, and each of them, full power and
  authority to do and perform each and every act and thing requisite and necessary
  to be done in connection therewith, as fully to all intents and purposes as he
  or she might or could do in person, hereby ratifying and confirming all that
  said attorneys-in-fact and agents, or any of them, or their or his substitutes
  or substitute, may lawfully do or cause to be done by virtue hereof. </FONT></P>
  <P align=justify><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>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 border=0 cellSpacing=0 cellPadding=0 width="100%">
  
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><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 style="BORDER-BOTTOM: #000000 1pt solid" width="33%" noWrap align=center><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 style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><B><FONT size=2 face="Times New Roman">Date</FONT></B> </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><FONT size=2 face="Times New Roman">/s/ Jeremy Stoppelman</FONT> </TD>
      <TD width="1%" noWrap align=center></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>&nbsp;</TD>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2014</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">Jeremy Stoppelman</FONT> </TD>
      <TD width="1%" noWrap align=center></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=left></TD>
      <TD width="32%" noWrap align=left></TD></TR>
    <TR>
      <TD width="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><FONT size=2 face="Times New Roman">/s/ Geoff Donaker</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Chief Operating Officer and
        Director</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2014</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">Geoff Donaker</FONT> </TD>
      <TD width="1%" noWrap align=center></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="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><FONT size=2 face="Times New Roman">/s/ Rob Krolik</FONT> </TD>
      <TD width="1%" noWrap align=center></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></TD>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2014</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">Rob Krolik</FONT> </TD>
      <TD width="1%" noWrap align=center>&nbsp;</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=left></TD>
      <TD width="32%" noWrap align=left></TD></TR>
    <TR>
      <TD width="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><FONT size=2 face="Times New Roman">/s/ Max R. Levchin</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Chairman</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2014</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">Max R. Levchin</FONT> </TD>
      <TD width="1%" noWrap align=center></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="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><FONT size=2 face="Times New Roman">/s/ Fred Anderson</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2014</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">Fred Anderson</FONT> </TD>
      <TD width="1%" noWrap align=center></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="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><FONT size=2 face="Times New Roman">/s/ Peter Fenton</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2014</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">Peter Fenton</FONT> </TD>
      <TD width="1%" noWrap align=center></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="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><FONT size=2 face="Times New Roman">/s/ Robert Gibbs</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2014</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">Robert Gibbs</FONT> </TD>
      <TD width="1%" noWrap align=center></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="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><FONT size=2 face="Times New Roman">/s/ Diane Irvine</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2014</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">Diane Irvine</FONT> </TD>
      <TD width="1%" noWrap align=center></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="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><FONT size=2 face="Times New Roman">/s/ Jeremy Levine</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2014</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">Jeremy Levine</FONT> </TD>
      <TD width="1%" noWrap align=center></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="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="32%" noWrap align=center><FONT size=2 face="Times New Roman">/s/ Mariam Naficy</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="33%" noWrap align=center><FONT size=2 face="Times New Roman">Director</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">February 28, 2014</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">Mariam Naficy</FONT> </TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="33%" noWrap align=left></TD>
      <TD width="1%" noWrap align=left></TD>
      <TD width="32%" noWrap align=left></TD></TR></TABLE><BR>
  <HR align=center SIZE=2 width="100%" noShade>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT size=2 face="Times New Roman">EXHIBIT</FONT></B><B><FONT size=1 face="Times New Roman"> </FONT></B><B><FONT size=2 face="Times New Roman">INDEX </FONT></B></P>
  <TABLE border=0 cellSpacing=0 cellPadding=0 width="100%">
  
    <TR vAlign=bottom>
      <TD width="1%" noWrap align=left></TD>
      <TD width="1%" noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="88%" colSpan=2 noWrap align=left></TD>
      <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="1%" noWrap align=center><B><FONT size=2 face="Times New Roman">Filed</FONT></B>
    </TD></TR>
    <TR vAlign=bottom>
      <TD width="1%" noWrap align=left></TD>
      <TD width="1%" noWrap align=left></TD>
      <TD width="88%" colSpan=2 noWrap align=left></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="7%" colSpan=7 noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Incorporated by
        Reference</FONT></B></FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center>&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Herewith</FONT></B>
    </FONT></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Exhibit</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="88%" colSpan=2 noWrap align=left></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Number</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="3%" noWrap align=left><FONT size=+0><B><FONT size=2 face="Times New Roman">Exhibit
        Description</FONT></B></FONT></TD>
      <TD width="85%" noWrap align=left></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Form</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">File
        No.</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Exhibit</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" width="1%" noWrap align=center><FONT size=+0><B><FONT size=2 face="Times New Roman">Filing
        Date</FONT></B> </FONT></TD>
      <TD width="1%" noWrap align=center></TD>
      <TD width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">3.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Amended and Restated Certificate of Incorporation of Yelp
        Inc.</FONT></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">8</FONT><FONT size=2 face="Times New Roman">-K</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">001-35444</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">3.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">3/9/2012</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top width="1%" noWrap align=left></TD>
      <TD vAlign=top width="1%" noWrap align=left></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">3.2</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Amended and Restated Bylaws of Yelp Inc.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">S-1</FONT><FONT size=2 face="Times New Roman">/A</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">333-178030</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">3.4</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">2/3/2012</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">4.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Reference is made to Exhibits 3.1 and 3.2.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">4.2</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Form of Class A Common Stock Certificate.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">S-1</FONT><FONT size=2 face="Times New Roman">/A</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">333-178030</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">4.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">2/3/2012</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">4.3</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Form of Class B Common Stock Certificate.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">S-1</FONT><FONT size=2 face="Times New Roman">/A</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">333-178030</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">4.2</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">2/3/2012</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">5.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Opinion of Cooley LLP.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">X</FONT> </TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">23.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Consent of Cooley LLP (included in Exhibit 5.1).</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">X</FONT> </TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">23.2</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Consent of Independent Registered Public Accounting
        Firm.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">X</FONT> </TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">24.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Power of Attorney (included on signature page).</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">X</FONT> </TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">99.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Fourth Amended and Restated Investor Rights Agreement, by and
        between Registrant and the investors listed on Schedules I and II thereto, dated
        January 22, 2010.</FONT></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">S-1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">333-178030</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">10.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">11/17/2011</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">99.2</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">2012 Equity Incentive Plan, as amended.</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">8</FONT><FONT size=2 face="Times New Roman">-K</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">001-35444</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">10.1</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">6/11/2013</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="1%" noWrap align=right></TD>
      <TD vAlign=top width="88%" colSpan=2 align=left>&nbsp;</TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD>
      <TD vAlign=top width="1%" noWrap align=center></TD></TR>
    <TR vAlign=bottom>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right><FONT size=2 face="Times New Roman">99.3</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=right></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="88%" colSpan=2 align=left><FONT size=2 face="Times New Roman">Form of Option Agreement and Grant Notice and RSU Award
        Agreement and Grant Notice under the 2012 Equity Incentive Plan.</FONT></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">S-1</FONT><FONT size=2 face="Times New Roman">/A</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">333-178030</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">10.17</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center><FONT size=2 face="Times New Roman">2/3/2012</FONT> </TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></TD>
      <TD bgColor=#c0c0c0 vAlign=top width="1%" noWrap align=center></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": "333-194260", "film-number": "14658201"}, "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 March 3, 2014
  Registration No.
    333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  _____________
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE
  SECURITIES ACT OF 1933
  _____________
  YELP INC.
  (Exact name of Registrant as specified in its charter)
  Delaware
  20-1854266
  (State or other jurisdiction of
        Incorporation or organization)
  (I.R.S. Employer Identification
        No.)
  140 New Montgomery Street, 9
  th
  Floor
  San Francisco, California 94105
  (Address of principal executive offices) (Zip
  code)
  __________________
  2012 Equity Incentive Plan, As
  Amended
  (Full title of the
  plan)
  ___________________
  Rob Krolik
  Chief Financial
  Officer
  Yelp Inc.
  140 New Montgomery
  Street, 9
  th
  Floor
  San Francisco, California 94105
  (415)
  908-3801
  (Name and address of agent for
  service) (Telephone number, including area code, of agent for
  service)
  ___________________
  Copies to:
  David G.
        Peinsipp
  Laurence
        Wilson
  Cooley
      LLP
  Senior Vice
        President and General Counsel
  101 California
        Street, 5
  th
  Floor
  Yelp
      Inc.
  San Francisco,
        California 94111
  140 New Montgomery
        Street, 9
  th
  Floor
  (415)
        693-2000
  San Francisco,
        California 94105
  (415)
        908-3801
  Indicate by check mark whether the
  registrant is a large accelerated filer, an accelerated filer, a non-accelerated
  filer, or a smaller reporting company. See the definitions of "large accelerated
  filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
  Exchange Act.
  Large accelerated
        filer
  x
  Accelerated filer
  o
  Non-accelerated filer
  o
  (Do not check if a
        smaller reporting company)
  Smaller reporting
        company
  o
  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
  2,834,979
  (2)
  $     94.275
  (3)
  $     267,267,645.23
  (3)
  $     34,424.07
  $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)
  Represents
        shares of Class A Common Stock that were automatically added to the shares
        reserved for issuance under the Registrant's 2012 Equity Incentive Plan,
        as amended (the "2012 Plan") on January 1, 2014 pursuant to an "evergreen"
        provision contained in the 2012 Plan. Pursuant to such provision, the
        number of shares reserved for issuance under the 2012 Plan automatically
        increases on January 1
  st
  of each year, starting on January 1,
        2013 and continuing through January 1, 2022, by the lesser of (i) 4% of
        the total number of shares of the Registrant's capital stock outstanding
        on December 31
  st
  of the immediately preceding calendar year,
        and (ii) a number determined by the Registrant's board of
      directors.
  (3)
  Estimated
        in accordance with Rules 457(c) and (h) solely for the purpose of
        calculating the registration fee on the basis of $94.275 per share, the
        average of the high and low prices of the Registrant's Class A Common
        Stock on February 24, 2014 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 2,834,979 shares of Class A Common Stock of Yelp Inc. (the
  "Registrant") issuable pursuant to the Yelp Inc. 2012 Equity Incentive Plan, as
  amended (the "2012 Plan"). These additional shares of Class A Common Stock are
  securities of the same class as other securities for which an original
  registration statement on Form S-8 (File No. 333-180221) was filed with the
  Securities and Exchange Commission on March 19, 2012. These additional shares of
  Class A Common Stock have become reserved for issuance as a result of the
  operation of the "evergreen" provision of the 2012 Plan, which provides that the
  total number of shares subject to such plan will be increased on the first day
  of each fiscal year pursuant to a specified formula.
  PART II
  ITEM 3. INCORPORATION OF CERTAIN
  DOCUMENTS BY REFERENCE
  The following
  documents filed by the Registrant with the Securities and Exchange Commission
  are incorporated by reference into this Registration Statement:
  (a)
  The
  contents of the earlier registration statements on Form S-8 relating to the 2012
  Plan, previously filed with the Securities and Exchange Commission on March 19,
  2012 (File No. 333-180221), March 26, 2013 (File No. 333-187545) and October 31,
  2013 (File No. 333-192016);
  (b)
  The
  description of the Registrant's Class A Common Stock contained in a registration
  statement on Form 8-A filed with the Securities and Exchange Commission on
  February 27, 2012 (File No. 001-35444) under the Securities Exchange Act of
  1934, as amended (the "Exchange Act"), including any amendment or report filed
  for the purpose of updating such description;
  (c)
  The
  Registrant's Annual Report on Form 10-K for the year ended December 31, 2013,
  which includes audited financial statements for the Registrant's latest fiscal
  year, filed with the Securities and Exchange Commission on March 3, 2014;
  and
  (d)
  The
  Registrant's Current Report on Form 8-K filed with the Securities and Exchange
  Commission on January 23, 2014.
  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
  Fourth Amended and Restated Investor Rights Agreement, by and
        between Registrant and the investors listed on Schedules I and II thereto, dated
        January 22, 2010.
  S-1
  333-178030
  10.1
  11/17/2011
  99.2
  2012 Equity Incentive Plan, as amended.
  8
  -K
  001-35444
  10.1
  6/11/2013
  99.3
  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 28
  th
  of February, 2014.
  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 Rob Krolik and Laurence
  Wilson, and each or any one of them, his or her true and lawful attorney-in-fact
  and agent, with full power of substitution and resubstitution for him or her,
  and in his or her name, place and stead, in any and all capacities, to sign any
  and all amendments (including post-effective amendments) to this Registration
  Statement, and to file the same, with all exhibits thereto, and other documents
  in connection therewith, with the Securities and Exchange Commission, granting
  unto said attorneys-in-fact and agents, and each of them, full power and
  authority to do and perform each and every act and thing requisite and necessary
  to be done in connection therewith, as fully to all intents and purposes as he
  or she might or could do in person, hereby ratifying and confirming all that
  said attorneys-in-fact and agents, or any of them, or their or his substitutes
  or substitute, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the
  requirements of the Securities Act of 1933, this Registration Statement has been
  signed by the following persons in the capacities and on the dates
  indicated.
  Signature
  Title
  Date
  /s/ Jeremy Stoppelman
  Chief Executive Officer and
        Director
  February 28, 2014
  Jeremy Stoppelman
  (Principal
        Executive Officer)
  /s/ Geoff Donaker
  Chief Operating Officer and
        Director
  February 28, 2014
  Geoff Donaker
  /s/ Rob Krolik
  Chief Financial Officer
  February 28, 2014
  Rob Krolik
  (Principal
        Financial and Accounting Officer)
  /s/ Max R. Levchin
  Chairman
  February 28, 2014
  Max R. Levchin
  /s/ Fred Anderson
  Director
  February 28, 2014
  Fred Anderson
  /s/ Peter Fenton
  Director
  February 28, 2014
  Peter Fenton
  /s/ Robert Gibbs
  Director
  February 28, 2014
  Robert Gibbs
  /s/ Diane Irvine
  Director
  February 28, 2014
  Diane Irvine
  /s/ Jeremy Levine
  Director
  February 28, 2014
  Jeremy Levine
  /s/ Mariam Naficy
  Director
  February 28, 2014
  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
  Fourth Amended and Restated Investor Rights Agreement, by and
        between Registrant and the investors listed on Schedules I and II thereto, dated
        January 22, 2010.
  S-1
  333-178030
  10.1
  11/17/2011
  99.2
  2012 Equity Incentive Plan, as amended.
  8
  -K
  001-35444
  10.1
  6/11/2013
  99.3
  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