<SEC-DOCUMENT>0001193125-16-600571-index.html : 20161017
<SEC-HEADER>0001193125-16-600571.hdr.sgml : 20161017
<ACCEPTANCE-DATETIME>20160524160702
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-16-600571
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160524

FILER:

	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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>