-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Uj8kJb14iZphGw5r+Jhw6YJRjFayv0yAImAwND+eHE+eOmwGF6vhYjp+PI4l3WWq
 IzPb8XmveGNYC5AhGjn0zA==

<SEC-DOCUMENT>0000000000-07-050123.txt : 20080122
<SEC-HEADER>0000000000-07-050123.hdr.sgml : 20080121
<ACCEPTANCE-DATETIME>20071015083933
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-050123
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071015

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YAHOO INC
		CENTRAL INDEX KEY:			0001011006
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				770398689
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		YAHOO! INC.
		STREET 2:		701 FIRST AVENUE
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94089
		BUSINESS PHONE:		4083493300

	MAIL ADDRESS:	
		STREET 1:		701 FIRST AVENUE
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94089
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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