| David G. Peinsipp (415) 693 2177 dpeinsipp@cooley.com |
VIA EDGAR |
June 18, 2015
Securities and Exchange Commission
Attention: Larry Spirgel
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Yelp, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2014
Filed February 27, 2015
Form 10-Q for the Quarter Ended March 31, 2015
Filed May 1, 2015
File No. 001-35444
Ladies and Gentlemen:
On behalf of Yelp, Inc. (the “Company”), this letter is being submitted in response to comments received from the staff (the “Staff”) of the Securities and Exchange Commission by letter dated June 5, 2015, with respect to the Company’s Form 10-K for Fiscal Year Ended December 31, 2014 and the Company’s Form 10-Q for the Quarter Ended March 31, 2015.
Please be advised that the Company requests additional time to complete its review and discuss the comments by the Staff with its auditors and counsel. The Company currently expects that it will provide its response to the Staff’s comment letter on or before June 30, 2015 and will further advise the Staff if it becomes unable to do so.
Please do not hesitate to contact me at (415) 693-2177 if you have any questions or would like any additional information regarding this matter.
Sincerely,
/s/ David G. Peinsipp
David G. Peinsipp
| cc: | Robert Krolik, Chief Financial Officer, Yelp, Inc. |
Laurence Wilson, General Counsel, Yelp, Inc.
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