content: <HTML>
  <HEAD>
     <TITLE></TITLE>
  </HEAD>
  
  <BODY bgcolor=#ffffff>
  <BR>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=center width="66%"><FONT face="Times New Roman" size=2>As filed with the
        Securities and Exchange Commission on March 1, 2017</FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double; TEXT-ALIGN: center" noWrap align=left width="33%"><FONT face="Times New Roman" size=2>Registration
        No. 333-</FONT></TD></TR></TABLE><BR>
  <P align=center><B><FONT size=4>UNITED STATES <BR></FONT></B><B><FONT size=4>SECURITIES AND EXCHANGE COMMISSION</FONT></B> <BR>Washington, D.C.
  20549<BR>_____________</P>
  <P align=center><B><FONT size=4>FORM S-8</FONT></B> <BR>REGISTRATION
  STATEMENT<BR>UNDER <BR>THE SECURITIES ACT OF 1933 <BR>_____________</P>
  <P align=center><B><FONT size=6>YELP INC. <BR></FONT></B><FONT face="Times New Roman" size=1>(Exact name of Registrant as specified in its
  charter)</FONT><FONT face="Times New Roman" size=1> </FONT></P>
  <TABLE style="LINE-HEIGHT: 10pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=center width="49%"><B><FONT face="Times New Roman" size=1>Delaware</FONT></B></TD>
      <TD vAlign=top noWrap align=center width="50%"><B><FONT face="Times New Roman" size=1>20-1854266</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=center width="49%"><FONT face="Times New Roman" size=1>(State or other jurisdiction of
        Incorporation or organization)</FONT></TD>
      <TD vAlign=top noWrap align=center width="50%"><FONT face="Times New Roman" size=1>(I.R.S. Employer Identification
      No.)</FONT></TD></TR></TABLE><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>140 New Montgomery
  Street, 9</FONT></B><B><FONT face="Times New Roman" size=2><SUP>th</SUP></FONT></B><B><FONT face="Times New Roman" size=2>
  Floor<BR>San Francisco, California 94105 <BR></FONT></B><FONT face="Times New Roman" size=1>(Address of principal executive offices) (Zip
  code) <BR><FONT face="Times New Roman" size=3>_____________</FONT></FONT></P>
  <P align=center><B><FONT face="Times New Roman" size=2>2012 Equity Incentive
  Plan, As Amended<BR>2012 Employee Stock Purchase Plan, As
  Amended</FONT></B><BR>
  <FONT face="Times New Roman" size=1>(Full title of the plan)
  <BR><FONT face="Times New Roman" size=3>_____________</FONT></FONT></P>
  <P align=center><B><FONT face="Times New Roman" size=2>Laurence Wilson
  <BR></FONT></B><B><FONT face="Times New Roman" size=2>Senior Vice President
  &amp; General Counsel<BR>Yelp Inc. <BR></FONT></B><B><FONT face="Times New Roman" size=2>140 New Montgomery Street, 9</FONT></B><B><FONT face="Times New Roman" size=2><SUP>th</SUP></FONT></B><B><FONT face="Times New Roman" size=2> Floor<BR>San Francisco, California 94105<BR>(415)
  908-3801</FONT></B><FONT face="Times New Roman" size=2> <BR></FONT><FONT face="Times New Roman" size=1>(Name and address of agent for service) (Telephone
  number, including area code, of agent for service) <BR><FONT face="Times New Roman" size=3>_____________</FONT></FONT></P>
  <P align=center><FONT face="Times New Roman" size=2>Copies to: </FONT></P>
  <P align=center><B><FONT face="Times New Roman" size=2>David G.
  Peinsipp<BR>Cooley LLP <BR></FONT></B><B><FONT face="Times New Roman" size=2>101
  California Street, 5</FONT></B><B><FONT face="Times New Roman" size=2><SUP>th</SUP></FONT></B><B><FONT face="Times New Roman" size=2>
  Floor<BR>San Francisco, California 94111<BR>(415) 693-2000 </FONT></B></P>
  <P align=justify><FONT face="Times New Roman" size=2>Indicate by check mark
  whether the registrant is a large accelerated filer, an accelerated filer, a
  non-accelerated filer, or a smaller reporting company. See the definitions of
  &#147;large accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148;
  in Rule 12b-2 of the Exchange Act. </FONT></P>
  <TABLE style="LINE-HEIGHT: 12pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap align=left width="4%"><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Large accelerated filer&nbsp;
      </FONT></TD>
      <TD noWrap align=left width="50%"><FONT size=+0><FONT face="Times New Roman" size=2>&#9746;</FONT></FONT></TD>
      <TD noWrap align=left width="10%"><FONT face="Times New Roman" size=2>Accelerated filer</FONT></TD>
      <TD noWrap align=left width="35%"><FONT face="Times New Roman" size=2>&#9744;</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="4%"><FONT face="Times New Roman" size=2><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        Non-accelerated filer</FONT></FONT></TD>
      <TD noWrap align=left width="50%"><FONT face=Arial size=2><FONT face="Times New Roman" size=2>&#9744;</FONT> </FONT><FONT face="Times New Roman" size=2>(Do not check if a smaller reporting
        company)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
      <TD noWrap align=left width="10%"><FONT face="Times New Roman" size=2>Smaller reporting company&nbsp;&nbsp; </FONT></TD>
      <TD noWrap align=left width="35%"><FONT face="Times New Roman" size=2>&#9744;</FONT></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>CALCULATION OF
  REGISTRATION FEE </FONT></B></P>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="1%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="1%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="74%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%">&nbsp;&nbsp;</TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="3%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="1%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="1%">&nbsp;&nbsp;</TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%">&nbsp;&nbsp;</TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="4%" colSpan=3><B><FONT face="Times New Roman" size=2>Proposed</FONT></B></TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="1%">&nbsp;&nbsp;</TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%">&nbsp;&nbsp;</TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="1%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="3%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="1%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="1%">&nbsp;&nbsp;</TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%">&nbsp;&nbsp;</TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="1%"></TD>
      <TD style="BORDER-TOP: #000000 2pt double" noWrap align=center width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="74%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="3%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="4%" colSpan=3><B><FONT face="Times New Roman" size=2>Maximum</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="5%" colSpan=3><B><FONT face="Times New Roman" size=2>Proposed Maximum</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="3%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="TEXT-ALIGN: center" noWrap width="76%" colSpan=3><B><FONT face="Times New Roman" size=2>Title of Securities</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="4%" colSpan=2><B><FONT face="Times New Roman" size=2>Amount to be</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="4%" colSpan=3><B><FONT face="Times New Roman" size=2>Offering</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="5%" colSpan=3><B><FONT face="Times New Roman" size=2>Aggregate</FONT></B></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="TEXT-ALIGN: center" noWrap width="4%" colSpan=2><B><FONT face="Times New Roman" size=2>Amount of</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="76%" colSpan=3><B><FONT face="Times New Roman" size=2>to be
        Registered</FONT></B></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="4%" colSpan=2><B><FONT face="Times New Roman" size=2>Registered(1)</FONT></B></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="4%" colSpan=3><B><FONT face="Times New Roman" size=2>Price per
      Share</FONT></B></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%" colSpan=3><B><FONT face="Times New Roman" size=2>Offering
      Price</FONT></B></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="4%" colSpan=2><B><FONT face="Times New Roman" size=2>Registration
        Fee</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" align=left width="76%" colSpan=3><FONT face="Times New Roman" size=2>Common Stock, par value
        $0.000001 per share</FONT></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="3%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="2%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="3%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="3%"></TD></TR>
    <TR vAlign=top>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>&#151;</FONT></TD>
      <TD style="WIDTH: 81%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" width="74%"><FONT face="Times New Roman" size=2>2012 Equity Incentive
        Plan, As Amended</FONT></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right" noWrap width="1%"></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right" noWrap width="3%"><FONT face="Times New Roman" size=2>5,560,088</FONT></TD>
      <TD style="PADDING-LEFT: 2pt; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>(2)</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>$&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right" noWrap width="2%"><FONT face="Times New Roman" size=2>33.36</FONT></TD>
      <TD style="PADDING-LEFT: 2pt; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>(3)</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>$&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right" noWrap width="3%"><FONT face="Times New Roman" size=2>185,456,735.24</FONT></TD>
      <TD style="PADDING-LEFT: 2pt; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>(3)</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>$&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD NOWRAP ALIGN="RIGHT" WIDTH="3%" STYLE="width: 1%; border-bottom: black 1pt solid; text-align: right"><FONT face="Times New Roman" size=2>21,494.44</FONT></TD></TR>
    <TR vAlign=top>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>&#151;</FONT></TD>
      <TD style="WIDTH: 81%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" width="74%"><FONT face="Times New Roman" size=2>2012 Employee Stock
        Purchase Plan, As Amended</FONT></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right" noWrap width="1%"></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right" noWrap width="3%"><FONT face="Times New Roman" size=2>1,588,596</FONT></TD>
      <TD style="PADDING-LEFT: 2pt; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>(4)</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>$</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right" noWrap width="2%"><FONT face="Times New Roman" size=2>28.35</FONT></TD>
      <TD style="PADDING-LEFT: 2pt; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>(5)</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>$</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right" noWrap width="3%"><FONT face="Times New Roman" size=2>45,039,476.64</FONT></TD>
      <TD style="PADDING-LEFT: 2pt; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>(5)</FONT></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"></TD>
      <TD style="WIDTH: 1%; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left" noWrap width="1%"><FONT face="Times New Roman" size=2>$</FONT></TD>
      <TD NOWRAP ALIGN="RIGHT" WIDTH="3%" STYLE="width: 1%; border-bottom: black 1pt solid; text-align: right"><FONT face="Times New Roman" size=2>5,220.08</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="76%" colSpan=3><FONT face="Times New Roman" size=2>Total</FONT></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 2pt double" noWrap align=right width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=right width="3%"><FONT face="Times New Roman" size=2>7,148,684</FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"></TD>
      <TD NOWRAP ALIGN="LEFT" WIDTH="2%" STYLE="border-bottom: #000000 2pt double; text-align: right"><FONT face="Times New Roman" size=2>-</FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"><FONT face="Times New Roman" size=2>$</FONT></TD>
      <TD NOWRAP ALIGN="LEFT" WIDTH="3%" STYLE="border-bottom: #000000 2pt double; text-align: right"><FONT face="Times New Roman" size=2>230,496,211.88 </FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"></TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=left width="1%"><FONT face="Times New Roman" size=2>$</FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 2pt double" noWrap align=right width="3%"><FONT face="Times New Roman" size=2>26,714.52</FONT></TD></TR></TABLE><BR>
  <TABLE style="TEXT-ALIGN: justify" cellSpacing=0 cellPadding=0 border=0>
  
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(1)</FONT></TD>
      <TD width="100%"><FONT face="Times New Roman" size=2>Pursuant to Rule 416(a) promulgated under
        the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), this
        Registration Statement shall also cover any additional shares of
        Registrant&#146;s Common Stock that become issuable under the plans set forth
        herein by reason of any stock dividend, stock split, recapitalization, or
        other similar transaction effected without receipt of consideration that
        increases the number of outstanding shares of Registrant&#146;s Common
        Stock.</FONT></TD></TR>
    <TR>
      <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD width="100%"></TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(2)</FONT></TD>
      <TD width="100%"><FONT face="Times New Roman" size=2>Represents shares of 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, 2017 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></FONT><FONT face="Times New Roman" size=2>of each year, starting on
        January 1, 2013 and continuing through January 1, 2022, by the lesser of
        (i) 7% of the total number of shares of the Registrant&#146;s capital stock
        outstanding on December 31<SUP>st </SUP></FONT><FONT face="Times New Roman" size=2>of the immediately preceding calendar year,
        and (ii) a number determined by the Registrant&#146;s board of
      directors.</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(3)</FONT></TD>
      <TD width="100%"><FONT face="Times New Roman" size=2>Estimated in accordance with Rules 457(c)
        and (h) solely for the purpose of calculating the registration fee on the
        basis of $33.36 per share, the average of the high and low prices of the
        Registrant&#146;s Common Stock on February 24, 2017 as reported on the New York
        Stock Exchange.</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(4)</FONT></TD>
      <TD width="100%"><FONT face="Times New Roman" size=2>Represents shares of Common Stock that were
        automatically added to the shares reserved for issuance under the
        Registrant&#146;s 2012 Employee Stock Purchase Plan, as amended (the &#147;2012
        ESPP&#148;), on January 1, 2017 pursuant to an &#147;evergreen&#148; provision contained
        in the 2012 ESPP. Pursuant to such provision, the number of shares
        reserved for issuance under the 2012 ESPP will automatically increase on
        January 1<SUP>st </SUP></FONT><FONT face="Times New Roman" size=2>of each
        year, starting on January 1, 2013 and continuing through January 1, 2022,
        by the lowest of (i) 2% of the total number of shares of the Registrant&#146;s
        capital stock outstanding on December 31<SUP>st </SUP></FONT><FONT face="Times New Roman" size=2>of the preceding calendar year, (ii)
        5,000,000 shares of Common Stock, or (iii) a number determined by the
        Registrant&#146;s board of directors.</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>(5)</FONT></TD>
      <TD width="100%"><FONT face="Times New Roman" size=2>Estimated in accordance with Rule 457(c) and
        (h) solely for the purpose of calculating the registration fee on the
        basis of 85% of $33.36 per share, the average of the high and low prices
        of the Registrant&#146;s Common Stock on February 24, 2017 as reported on the
        New York Stock Exchange. Under the terms of the 2012 ESPP, which plan is
        incorporated by reference herein, the purchase price of the shares of
        Common Stock issuable thereunder will be 85% of the fair market value of
        the Common Stock on the last day of the offering
    period.</FONT></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>EXPLANATORY
  NOTE</FONT></B><FONT face="Times New Roman" size=2> </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><FONT face="Times New Roman" size=2>This Registration Statement
  on Form S-8 is being filed for the purpose of registering (i) an additional
  5,560,088 shares of 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;), and (ii) an additional 1,588,596 shares of Common Stock of the
  Registrant issuable pursuant to the Yelp Inc. 2012 Employee Stock Purchase Plan,
  as amended (the &#147;2012 ESPP&#148;). These additional shares of Common Stock are
  securities of the same class as other securities for which an original
  registration statement on Form S-8 (File No. 333-180221) was filed with the
  Securities and Exchange Commission on March 19, 2012. These additional shares of
  Common Stock have become reserved for issuance as a result of the operation of
  the &#147;evergreen&#148; provision of each of the 2012 Plan and 2012 ESPP, 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><FONT face="Times New Roman" size=2> </FONT></P>
  <P align=center><B><FONT face="Times New Roman" size=2>PART II</FONT></B></P>
  <P align=justify><B><FONT face="Times New Roman" size=2>ITEM 3. INCORPORATION OF
  CERTAIN DOCUMENTS BY REFERENCE</FONT></B><FONT face="Times New Roman" size=2>
  </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><FONT face="Times New Roman" size=2>The following documents
  filed by the Registrant with the Securities and Exchange Commission are
  incorporated by reference into this Registration Statement:</FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 30pt"><B><FONT face="Times New Roman" size=2>(a)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The contents
  of the earlier registration statements on Form S-8 relating to the 2012 Plan and
  2012 ESPP, previously filed with the Securities and Exchange Commission on March
  19, 2012 (File No. 333-180221), March 26, 2013 (File No. 333-187545), October
  31, 2013 (File No. 333-192016), March 3, 2014 (File No. 333-194260), February
  27, 2015 (File No. 333-202332), February 24, 2016 (File No. 333-209683) and May
  6, 2016 (File No. 333-211198);</FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 30pt"><B><FONT face="Times New Roman" size=2>(b)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The
  description of the Registrant&#146;s Common Stock contained in a registration
  statement on Form 8-A/A filed with the Securities and Exchange Commission on
  September 23, 2016 (File No. 001-35444) under the Securities Exchange Act of
  1934, as amended (the &#147;Exchange Act&#148;), including any amendment or report filed
  for the purpose of updating such description; </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 30pt"><B><FONT face="Times New Roman" size=2>(c)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The
  Registrant&#146;s Annual Report on Form 10-K for the year ended December 31, 2016,
  which includes audited financial statements for the Registrant&#146;s latest fiscal
  year, filed with the Securities and Exchange Commission on </FONT><FONT face="Times New Roman" size=2>March 1</FONT><FONT face="Times New Roman" size=2>, 2017; and </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 30pt"><B><FONT face="Times New Roman" size=2>(d)</FONT></B><B><FONT face=Arial size=2> </FONT></B><FONT face="Times New Roman" size=2>The
  Registrant&#146;s Current Report on Form 8-K filed with the Securities and Exchange
  Commission on February 17, 2017.</FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><FONT face="Times New Roman" size=2>All documents filed by the
  Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act
  after the date of this Registration Statement, and prior to the filing of a
  post-effective amendment which indicates that all securities offered hereby have
  been sold or which de-registers all securities then remaining unsold, shall be
  deemed to be incorporated by reference in this Registration Statement and to be
  a part hereof from the date of filing of such documents, except as to any
  portion of any future annual, quarterly or current report of the Registrant or
  document that is not deemed filed under such provisions. Unless expressly
  incorporated into this Registration Statement, a report (or portion thereof)
  &#147;furnished&#148; on Form 8-K shall not be incorporated by reference into this
  Registration Statement. Any statement contained in a document incorporated by
  reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement contained herein or
  in any other subsequently filed document which also is or is deemed to be
  incorporated by reference herein modifies or supersedes such statement. Any
  statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.</FONT><FONT face="Times New Roman" size=2> </FONT></P>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=justify><B><FONT face="Times New Roman" size=2>ITEM 8. EXHIBITS
  </FONT></B></P>
  <TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="88%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><B><FONT face="Times New Roman" size=2>Filed</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="text-align: center; width: 88%; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt"></TD>
      <TD NOWRAP COLSPAN="7" STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 7%; padding-bottom: 1pt"><B><FONT face="Times New Roman" size=2>Incorporated by
        Reference</FONT></B></TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><B><FONT face="Times New Roman" size=2>Herewith</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="1%"><FONT size=+0><B><FONT face="Times New Roman" size=2>Exhibit</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="88%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>Number</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: left; width: 88%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>Exhibit Description</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>Form</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>File No.</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>Exhibit</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>Filing Date</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Certificate of
      Retirement.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>8-A/A</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>9/23/2016</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Amended and Restated Certificate of Incorporation of Yelp
        Inc.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>8-A/A</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>9/23/2016</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.3</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Amended and Restated Bylaws of
        Yelp Inc.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.4</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Reference is made to Exhibits 3.1, 3.2 and 3.3.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>4.3</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Form of Common Stock
        Certificate.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>8-A/A</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>9/23/2016</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>5.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Opinion of Cooley LLP.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>23.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Consent of Cooley LLP (included in
        Exhibit 5.1).</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>23.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Consent of Independent Registered Public Accounting
        Firm.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>24.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Power of Attorney (included on
        signature page).</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>99.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>2012
        Equity Incentive Plan, as amended.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>10.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>9/23/2016</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>99.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Form of Option Agreement and Grant
        Notice and RSU Award Agreement and Grant Notice under the 2012 Equity
        Incentive Plan, as amended.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>10.17</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>99.3</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>2012
        Employee Stock Purchase Plan, as amended.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>10.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>9/23/2016</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>SIGNATURES
  </FONT></B></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><FONT face="Times New Roman" size=2>Pursuant to the
  requirements of the Securities Act of 1933, the Registrant certifies that it has
  reasonable grounds to believe that it meets all of the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, thereunto duly authorized, in the City of San
  Francisco, State of California, on this 1st of March, 2017. </FONT></P>
  <DIV align=right>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="50%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap align=left width="99%"  colSpan=2><B><FONT face="Times New Roman" size=2>YELP INC.</FONT></B></TD></TR>
    <TR>
      <TD width="1%" ></TD>
      <TD width="98%">&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="1%" ><FONT size=2>By:&nbsp;</FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="98%"><FONT face="Times New Roman" size=2>/s/ Charles
    Baker</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%" ></TD>
      <TD noWrap align=left width="98%"><FONT face="Times New Roman" size=2>Charles Baker</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="1%" ></TD>
      <TD noWrap align=left width="98%"><I><FONT face="Times New Roman" size=2>Chief Financial
  Officer</FONT></I></TD></TR></TABLE></DIV>
  <P align=center><B><FONT face="Times New Roman" size=2>POWER OF
  ATTORNEY</FONT></B><FONT face="Times New Roman" size=2> </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><B><FONT face="Times New Roman" size=2>K</FONT></B><B><FONT face="Times New Roman" size=1>NOW </FONT></B><B><FONT face="Times New Roman" size=2>A</FONT></B><B><FONT face="Times New Roman" size=1>LL </FONT></B><B><FONT face="Times New Roman" size=2>P</FONT></B><B><FONT face="Times New Roman" size=1>ERSONS </FONT></B><B><FONT face="Times New Roman" size=2>B</FONT></B><B><FONT face="Times New Roman" size=1>Y </FONT></B><B><FONT face="Times New Roman" size=2>T</FONT></B><B><FONT face="Times New Roman" size=1>HESE </FONT></B><B><FONT face="Times New Roman" size=2>P</FONT></B><B><FONT face="Times New Roman" size=1>RESENTS</FONT></B><FONT face="Times New Roman" size=2>, that each person
  whose signature appears below constitutes and appoints Charles Baker and
  Laurence Wilson, and each or any one of them, his or her true and lawful
  attorney-in-fact and agent, with full power of substitution and resubstitution
  for him or her, and in his or her name, place and stead, in any and all
  capacities, to sign any and all amendments (including post-effective amendments)
  to this Registration Statement, and to file the same, with all exhibits thereto,
  and other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agents, and each of them,
  full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in connection therewith, as fully to all
  intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or any of them, or
  their or his substitutes or substitute, may lawfully do or cause to be done by
  virtue hereof. </FONT></P>
  <P ALIGN="JUSTIFY" STYLE="text-indent: 15pt"><FONT face="Times New Roman" size=2>Pursuant to the
  requirements of the Securities Act of 1933, this Registration Statement has been
  signed by the following persons in the capacities and on the dates
  indicated.</FONT></P>
  <TABLE style="LINE-HEIGHT: 13pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><B><FONT face="Times New Roman" size=2>Signature</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><B><FONT face="Times New Roman" size=2>Title</FONT></B></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="32%"><B><FONT face="Times New Roman" size=2>Date</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><FONT face="Times New Roman" size=2>/s/ Jeremy Stoppelman</FONT></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Chief Executive Officer and Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>March 1, 2017</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>Jeremy Stoppelman</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><I><FONT face="Times New Roman" size=2>(Principal Executive Officer)</FONT></I></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="32%"></TD></TR>
    <TR style="line-height: 10pt">
      <TD width="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><FONT face="Times New Roman" size=2>/s/ Charles Baker</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Chief Financial Officer</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>March 1, 2017</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>Charles Baker</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><I><FONT face="Times New Roman" size=2>(Principal Financial and Accounting Officer)</FONT></I></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="32%"></TD></TR>
    <TR style="line-height: 10pt">
      <TD width="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><FONT face="Times New Roman" size=2>/s/ Diane Irvine</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Chairperson</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>March 1, 2017</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>Diane Irvine</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="32%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="32%"></TD></TR>
    <TR style="line-height: 10pt">
      <TD width="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><FONT face="Times New Roman" size=2>/s/ Fred Anderson</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>March 1, 2017</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>Fred
        Anderson</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="32%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="32%"></TD></TR>
    <TR style="line-height: 10pt">
      <TD width="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><FONT face="Times New Roman" size=2>/s/ Geoff Donaker</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>March 1, 2017</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>Geoff Donaker</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="32%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="32%"></TD></TR>
    <TR style="line-height: 10pt">
      <TD width="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><FONT face="Times New Roman" size=2>/s/ Peter Fenton</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>March 1, 2017</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>Peter Fenton</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="32%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="32%"></TD></TR>
    <TR style="line-height: 10pt">
      <TD width="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><FONT face="Times New Roman" size=2>/s/ Robert Gibbs</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>March 1, 2017</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>Robert Gibbs</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="32%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="32%"></TD></TR>
    <TR style="line-height: 10pt">
      <TD width="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><FONT face="Times New Roman" size=2>/s/ Jeremy Levine</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>March 1, 2017</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>Jeremy Levine</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="32%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="32%"></TD></TR>
    <TR style="line-height: 10pt">
      <TD width="99%" colSpan=5>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="33%"><FONT face="Times New Roman" size=2>/s/ Mariam Naficy</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="32%"><FONT face="Times New Roman" size=2>March 1, 2017</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>Mariam Naficy</FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap align=left width="32%"></TD>
      <TD noWrap align=left width="1%"></TD>
      <TD noWrap align=left width="32%"></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
  <P align=center><B><FONT face="Times New Roman" size=2>EXHIBIT</FONT></B><B><FONT face="Times New Roman" size=1>
  </FONT></B><B><FONT face="Times New Roman" size=2>INDEX </FONT></B></P>
  <TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="88%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"><B><FONT face="Times New Roman" size=2>Filed</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="text-align: center; width: 88%; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt"></TD>
      <TD NOWRAP COLSPAN="7" STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 7%; padding-bottom: 1pt"><B><FONT face="Times New Roman" size=2>Incorporated by
        Reference</FONT></B></TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><B><FONT face="Times New Roman" size=2>Herewith</FONT></B></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap style="text-align: center" width="1%"><FONT size=+0><B><FONT face="Times New Roman" size=2>Exhibit</FONT></B></FONT></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="88%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD>
      <TD noWrap style="text-align: center" width="1%"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>Number</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: left; width: 88%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>Exhibit Description</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>Form</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>File No.</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>Exhibit</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: center; width: 1%; padding-bottom: 1pt"><FONT size=+0><B><FONT face="Times New Roman" size=2>Filing Date</FONT></B></FONT></TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD NOWRAP STYLE="text-align: center; width: 1%; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Certificate of
      Retirement.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>8-A/A</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>9/23/2016</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Amended and Restated Certificate of Incorporation of Yelp
        Inc.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>8-A/A</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>9/23/2016</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.3</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Amended and Restated Bylaws of
        Yelp Inc.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>3.4</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>4.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Reference is made to Exhibits 3.1, 3.2 and 3.3.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>4.3</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Form of Common Stock
        Certificate.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>8-A/A</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>4.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>9/23/2016</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>5.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Opinion of Cooley LLP.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>23.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Consent of Cooley LLP (included in
        Exhibit 5.1).</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>23.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Consent of Independent Registered Public Accounting
        Firm.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>24.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Power of Attorney (included on
        signature page).</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>X</FONT></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>99.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>2012
        Equity Incentive Plan, as amended.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>10.1</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>9/23/2016</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>99.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>Form of Option Agreement and Grant
        Notice and RSU Award Agreement and Grant Notice under the 2012 Equity
        Incentive Plan, as amended.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>S-1/A</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>333-178030</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>10.17</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>2/3/2012</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; background-color: #c0c0c0; padding-top: 1pt; padding-bottom: 1pt"></TD></TR>
    <TR vAlign=bottom>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>99.3</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: right; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD STYLE="vertical-align: top; text-align: left; width: 88%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>2012
        Employee Stock Purchase Plan, as amended.</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>8-K</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>001-35444</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>10.2</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: center; width: 1%; padding-top: 1pt; padding-bottom: 1pt"><FONT face="Times New Roman" size=2>9/23/2016</FONT></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD>
      <TD NOWRAP STYLE="vertical-align: top; text-align: left; width: 1%; padding-top: 1pt; padding-bottom: 1pt"></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  </BODY>
  
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "yelp30633710-s8.htm", "description": "INITIAL REGISTRATION STATEMENT FOR SECURITIES TO BE OFFERED TO EMPLOYEES", "secsgml_size_bytes": 101927}]
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": "333-216389", "film-number": "17656159"}, "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 1, 2017
  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
  2012 Employee Stock Purchase Plan, As
  Amended
  (Full title of the plan)
  _____________
  Laurence Wilson
  Senior Vice President
  & General Counsel
  Yelp Inc.
  140 New Montgomery Street, 9
  th
  Floor
  San Francisco, California 94105
  (415)
  908-3801
  (Name and address of agent for service) (Telephone
  number, including area code, of agent for service)
  _____________
  Copies to:
  David G.
  Peinsipp
  Cooley LLP
  101
  California Street, 5
  th
  Floor
  San Francisco, California 94111
  (415) 693-2000
  Indicate by check mark
  whether the registrant is a large accelerated filer, an accelerated filer, a
  non-accelerated filer, or a smaller reporting company. See the definitions of
  "large accelerated filer," "accelerated filer" and "smaller reporting company"
  in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☒
  Accelerated filer
  ☐
  Non-accelerated filer
  ☐
  (Do not check if a smaller reporting
        company)
  Smaller reporting company
  ☐
  CALCULATION OF
  REGISTRATION FEE
  Proposed
  Maximum
  Proposed Maximum
  Title of Securities
  Amount to be
  Offering
  Aggregate
  Amount of
  to be
        Registered
  Registered(1)
  Price per
      Share
  Offering
      Price
  Registration
        Fee
  Common Stock, par value
        $0.000001 per share
  —
  2012 Equity Incentive
        Plan, As Amended
  5,560,088
  (2)
  $
  33.36
  (3)
  $
  185,456,735.24
  (3)
  $
  21,494.44
  —
  2012 Employee Stock
        Purchase Plan, As Amended
  1,588,596
  (4)
  $
  28.35
  (5)
  $
  45,039,476.64
  (5)
  $
  5,220.08
  Total
  7,148,684
  -
  $
  230,496,211.88
  $
  26,714.52
  (1)
  Pursuant to Rule 416(a) promulgated under
        the Securities Act of 1933, as amended (the "Securities Act"), this
        Registration Statement shall also cover any additional shares of
        Registrant's Common Stock that become issuable under the plans set forth
        herein by reason of any stock dividend, stock split, recapitalization, or
        other similar transaction effected without receipt of consideration that
        increases the number of outstanding shares of Registrant's Common
        Stock.
  (2)
  Represents shares of Common Stock that were
        automatically added to the shares reserved for issuance under the
        Registrant's 2012 Equity Incentive Plan, as amended (the "2012 Plan"), on
        January 1, 2017 pursuant to an "evergreen" provision contained in the 2012
        Plan. Pursuant to such provision, the number of shares reserved for
        issuance under the 2012 Plan automatically increases on January 1
  st
  of each year, starting on
        January 1, 2013 and continuing through January 1, 2022, by the lesser of
        (i) 7% of the total number of shares of the Registrant's capital stock
        outstanding on December 31
  st
  of the immediately preceding calendar year,
        and (ii) a number determined by the Registrant's board of
      directors.
  (3)
  Estimated in accordance with Rules 457(c)
        and (h) solely for the purpose of calculating the registration fee on the
        basis of $33.36 per share, the average of the high and low prices of the
        Registrant's Common Stock on February 24, 2017 as reported on the New York
        Stock Exchange.
  (4)
  Represents shares of Common Stock that were
        automatically added to the shares reserved for issuance under the
        Registrant's 2012 Employee Stock Purchase Plan, as amended (the "2012
        ESPP"), on January 1, 2017 pursuant to an "evergreen" provision contained
        in the 2012 ESPP. Pursuant to such provision, the number of shares
        reserved for issuance under the 2012 ESPP will automatically increase on
        January 1
  st
  of each
        year, starting on January 1, 2013 and continuing through January 1, 2022,
        by the lowest of (i) 2% of the total number of shares of the Registrant's
        capital stock outstanding on December 31
  st
  of the preceding calendar year, (ii)
        5,000,000 shares of Common Stock, or (iii) a number determined by the
        Registrant's board of directors.
  (5)
  Estimated in accordance with Rule 457(c) and
        (h) solely for the purpose of calculating the registration fee on the
        basis of 85% of $33.36 per share, the average of the high and low prices
        of the Registrant's Common Stock on February 24, 2017 as reported on the
        New York Stock Exchange. Under the terms of the 2012 ESPP, which plan is
        incorporated by reference herein, the purchase price of the shares of
        Common Stock issuable thereunder will be 85% of the fair market value of
        the Common Stock on the last day of the offering
    period.
  EXPLANATORY
  NOTE
  This Registration Statement
  on Form S-8 is being filed for the purpose of registering (i) an additional
  5,560,088 shares of Common Stock of Yelp Inc. (the "Registrant") issuable
  pursuant to the Yelp Inc. 2012 Equity Incentive Plan, as amended (the "2012
  Plan"), and (ii) an additional 1,588,596 shares of Common Stock of the
  Registrant issuable pursuant to the Yelp Inc. 2012 Employee Stock Purchase Plan,
  as amended (the "2012 ESPP"). These additional shares of Common Stock are
  securities of the same class as other securities for which an original
  registration statement on Form S-8 (File No. 333-180221) was filed with the
  Securities and Exchange Commission on March 19, 2012. These additional shares of
  Common Stock have become reserved for issuance as a result of the operation of
  the "evergreen" provision of each of the 2012 Plan and 2012 ESPP, 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 and
  2012 ESPP, previously filed with the Securities and Exchange Commission on March
  19, 2012 (File No. 333-180221), March 26, 2013 (File No. 333-187545), October
  31, 2013 (File No. 333-192016), March 3, 2014 (File No. 333-194260), February
  27, 2015 (File No. 333-202332), February 24, 2016 (File No. 333-209683) and May
  6, 2016 (File No. 333-211198);
  (b)
  The
  description of the Registrant's Common Stock contained in a registration
  statement on Form 8-A/A filed with the Securities and Exchange Commission on
  September 23, 2016 (File No. 001-35444) under the Securities Exchange Act of
  1934, as amended (the "Exchange Act"), including any amendment or report filed
  for the purpose of updating such description;
  (c)
  The
  Registrant's Annual Report on Form 10-K for the year ended December 31, 2016,
  which includes audited financial statements for the Registrant's latest fiscal
  year, filed with the Securities and Exchange Commission on
  March 1
  , 2017; and
  (d)
  The
  Registrant's Current Report on Form 8-K filed with the Securities and Exchange
  Commission on February 17, 2017.
  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
  Certificate of
      Retirement.
  8-A/A
  001-35444
  3.1
  9/23/2016
  3.2
  Amended and Restated Certificate of Incorporation of Yelp
        Inc.
  8-A/A
  001-35444
  3.2
  9/23/2016
  3.3
  Amended and Restated Bylaws of
        Yelp Inc.
  S-1/A
  333-178030
  3.4
  2/3/2012
  4.2
  Reference is made to Exhibits 3.1, 3.2 and 3.3.
  4.3
  Form of Common Stock
        Certificate.
  8-A/A
  001-35444
  4.1
  9/23/2016
  5.1
  Opinion of Cooley LLP.
  X
  23.1
  Consent of Cooley LLP (included in
        Exhibit 5.1).
  X
  23.2
  Consent of Independent Registered Public Accounting
        Firm.
  X
  24.1
  Power of Attorney (included on
        signature page).
  X
  99.1
  2012
        Equity Incentive Plan, as amended.
  8-K
  001-35444
  10.1
  9/23/2016
  99.2
  Form of Option Agreement and Grant
        Notice and RSU Award Agreement and Grant Notice under the 2012 Equity
        Incentive Plan, as amended.
  S-1/A
  333-178030
  10.17
  2/3/2012
  99.3
  2012
        Employee Stock Purchase Plan, as amended.
  8-K
  001-35444
  10.2
  9/23/2016
  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 1st of March, 2017.
  YELP INC.
  By:
  /s/ Charles
    Baker
  Charles Baker
  Chief Financial
  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 Charles Baker and
  Laurence Wilson, and each or any one of them, his or her true and lawful
  attorney-in-fact and agent, with full power of substitution and resubstitution
  for him or her, and in his or her name, place and stead, in any and all
  capacities, to sign any and all amendments (including post-effective amendments)
  to this Registration Statement, and to file the same, with all exhibits thereto,
  and other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agents, and each of them,
  full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in connection therewith, as fully to all
  intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or any of them, or
  their or his substitutes or substitute, may lawfully do or cause to be done by
  virtue hereof.
  Pursuant to the
  requirements of the Securities Act of 1933, this Registration Statement has been
  signed by the following persons in the capacities and on the dates
  indicated.
  Signature
  Title
  Date
  /s/ Jeremy Stoppelman
  Chief Executive Officer and Director
  March 1, 2017
  Jeremy Stoppelman
  (Principal Executive Officer)
  /s/ Charles Baker
  Chief Financial Officer
  March 1, 2017
  Charles Baker
  (Principal Financial and Accounting Officer)
  /s/ Diane Irvine
  Chairperson
  March 1, 2017
  Diane Irvine
  /s/ Fred Anderson
  Director
  March 1, 2017
  Fred
        Anderson
  /s/ Geoff Donaker
  Director
  March 1, 2017
  Geoff Donaker
  /s/ Peter Fenton
  Director
  March 1, 2017
  Peter Fenton
  /s/ Robert Gibbs
  Director
  March 1, 2017
  Robert Gibbs
  /s/ Jeremy Levine
  Director
  March 1, 2017
  Jeremy Levine
  /s/ Mariam Naficy
  Director
  March 1, 2017
  Mariam Naficy
  EXHIBIT
  INDEX
  Filed
  Incorporated by
        Reference
  Herewith
  Exhibit
  Number
  Exhibit Description
  Form
  File No.
  Exhibit
  Filing Date
  3.1
  Certificate of
      Retirement.
  8-A/A
  001-35444
  3.1
  9/23/2016
  3.2
  Amended and Restated Certificate of Incorporation of Yelp
        Inc.
  8-A/A
  001-35444
  3.2
  9/23/2016
  3.3
  Amended and Restated Bylaws of
        Yelp Inc.
  S-1/A
  333-178030
  3.4
  2/3/2012
  4.2
  Reference is made to Exhibits 3.1, 3.2 and 3.3.
  4.3
  Form of Common Stock
        Certificate.
  8-A/A
  001-35444
  4.1
  9/23/2016
  5.1
  Opinion of Cooley LLP.
  X
  23.1
  Consent of Cooley LLP (included in
        Exhibit 5.1).
  X
  23.2
  Consent of Independent Registered Public Accounting
        Firm.
  X
  24.1
  Power of Attorney (included on
        signature page).
  X
  99.1
  2012
        Equity Incentive Plan, as amended.
  8-K
  001-35444
  10.1
  9/23/2016
  99.2
  Form of Option Agreement and Grant
        Notice and RSU Award Agreement and Grant Notice under the 2012 Equity
        Incentive Plan, as amended.
  S-1/A
  333-178030
  10.17
  2/3/2012
  99.3
  2012
        Employee Stock Purchase Plan, as amended.
  8-K
  001-35444
  10.2
  9/23/2016