FORM 3
        
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

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Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940
                      

1. Name and Address of Reporting Person *

Eaton Sam
2. Date of Event Requiring Statement (MM/DD/YYYY)
3/12/2021 

3. Issuer Name and Ticker or Trading Symbol

YELP INC [YELP]
(Last)        (First)        (Middle)

C/O YELP INC., 140 NEW MONTGOMERY ST., 9TH FLOOR
4. Relationship of Reporting Person(s) to Issuer (Check all applicable)

_____ Director                          _____ 10% Owner
___X___ Officer (give title below)        _____ Other (specify below)
Chief Technology Officer /
(Street)

SAN FRANCISCO, CA 94105      

(City)              (State)              (Zip)
5. If Amendment, Date Original Filed(MM/DD/YYYY)
3/12/2021 

6. Individual or Joint/Group Filing(Check Applicable Line)

_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)
2. Amount of Securities Beneficially Owned
(Instr. 4)
3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)
4. Nature of Indirect Beneficial Ownership
(Instr. 5)
Common Stock 151629 (1)D  

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivate Security
(Instr. 4)
2. Date Exercisable and Expiration Date
(MM/DD/YYYY)
3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)
4. Conversion or Exercise Price of Derivative Security5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)
6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date ExercisableExpiration DateTitleAmount or Number of Shares
Employee Stock Option (Right to Buy)  (2)6/30/2024 Common Stock 7100.0 $76.68 D  
Employee Stock Option (Right to Buy)  (2)7/1/2025 Common Stock 2950.0 $42.44 D  
Employee Stock Option (Right to Buy)  (2)4/1/2026 Common Stock 667.0 $19.55 D  
Employee Stock Option (Right to Buy)  (3)1/8/2029 Common Stock 18850.0 $35.51 D  

Explanation of Responses:
(1) Includes an aggregate of 129,963 unvested restricted stock units, which vest as follows: a) 414 shares that vest in equal quarterly installments over four years following the grant date of July 10, 2017; b) 3,387 shares that vest in equal quarterly installments over four years following the grant date of January 16, 2018; c) 11,700 shares that vest in equal quarterly installments over four years following the grant date of January 8, 2019; d) 26,422 shares that vest in equal quarterly installments over four years following the grant date of January 15, 2020; e) 16,070 shares, 37.5% of which vest on May 20, 2021 and 6.25% of which vest each quarter thereafter until fully vested; and f) 71,970 shares that vest in equal quarterly installments over four years following the grant date of February 5, 2021.
(2) Fully vested.
(3) The shares underlying the stock option vest in equal monthly installments over 48 months following the grant date of January 8, 2019.

Remarks:
The Form 3 originally filed on March 12, 2021 reflected the incorrect number of non-derivative securities beneficially owned by the reporting person. As reflected in this amendment, the correct number of non-derivative securities was 151,629 shares. This amendment is intended to replace, in its entirety, the Form 3 filed on March 12, 2021.

Reporting Owners
Reporting Owner Name / Address
Relationships
Director10% OwnerOfficerOther
Eaton Sam
C/O YELP INC.
140 NEW MONTGOMERY ST., 9TH FLOOR
SAN FRANCISCO, CA 94105


Chief Technology Officer

Signatures
/s/ Elizabeth Prosser, Attorney-in-Fact5/24/2021
**Signature of Reporting PersonDate

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