SEC Comment Letter 0000000000-23-012028 to YELP INC (YELP) (CIK 0001345016) (YELP)
YELP INC (YELP) (CIK 0001345016)
Date: Nov. 3, 2023 · CIK: 0001345016 · Accession: 0000000000-23-012028
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File numbers found in text: 001-35444
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United States securities and exchange commission logo
November 3, 2023
David Schwarzbach
Chie Financial Officer
Yelp Inc.
350 Mission Street, 10th Floor
San Francisco, CA 94105
Re:Yelp Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed February 24, 2023
File No. 001-35444
Dear David Schwarzbach:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services