0001345016 1 2026-08-07 2026-08-07 0001345016 2026-08-07 2026-08-07 shares iso4217:USD pure 0001345016 YELP INC S-8 S-8 EX-FILING FEES N/A false Equity Common Stock true 2100000 21.4753 45098130 0.0001381 6228.05 45098130 6228.05 0 6228.05 <div style="margin-bottom:12pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:9.5pt;font-weight:400;line-height:112%">(1)</span><span style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Times New Roman',serif;font-size:9.5pt;font-weight:400;line-height:112%">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, par value $0.000001 per share (“Common Stock”), that become issuable under the plan set forth herein by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Registrant’s Common Stock.</span></div><div style="margin-bottom:12pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:9.5pt;font-weight:400;line-height:120%">(2)</span><span style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',serif;font-size:9.5pt;font-weight:400;line-height:120%">Estimated in accordance with Rules 457(c) and (h) solely for the purpose of calculating the registration fee on the basis of 85% of $25.265 per share, the average of the high and low prices of the Registrant’s Common Stock on August 6, 2026 as reported on the New York Stock Exchange. Under the terms of the Registrant’s Amended and Restated 2012 Employee Stock Purchase Plan (the “2012 ESPP”), the purchase price of the shares of Common Stock issuable thereunder will be 85% of the lower of the fair market value of the Common Stock on the first or last day of the offering period.</span></div>(3)    Represents shares of Common Stock that were reserved for issuance under the 2012 ESPP upon stockholder approval of the amendment and restatement of the 2012 ESPP at the Registrant’s 2026 Annual Meeting of Stockholders.