0000000000-23-011085.txt : 20231205 0000000000-23-011085.hdr.sgml : 20231205 20231010143006 ACCESSION NUMBER: 0000000000-23-011085 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231010 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: YELP INC CENTRAL INDEX KEY: 0001345016 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PERSONAL SERVICES [7200] IRS NUMBER: 201854266 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 350 MISSION STREET STREET 2: 10TH FLOOR CITY: SAN FRANCISCO STATE: CA ZIP: 94105 BUSINESS PHONE: (415) 908-3801 MAIL ADDRESS: STREET 1: 350 MISSION STREET STREET 2: 10TH FLOOR CITY: SAN FRANCISCO STATE: CA ZIP: 94105 FORMER COMPANY: FORMER CONFORMED NAME: YELP! 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Form 10-K for Fiscal Year Ended December 31, 2022 Response dated September 29, 2023 File No 001-35444 Dear David Schwarzbach: We have reviewed your September 29, 2023 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our September 7, 2023 letter. Form 10-Q for the Fiscal Quarter Ended June 30, 2023 Management's Discussion and Analysis of Financial Condition and Results of Operations Liquidity and Capital Resources Material Cash Requirements, page 33 1. Refer to your response to comment 2. Please disclose if the deferral of federal income tax payments pursuant to the tax relief provided by the IRS release CA-2023-03, which provided relief to companies in connection with the severe winter storms in certain counties in California, is a known commitment which is reasonably expected to materially decrease your liquidity and the relevant time period for this cash requirement. We note the postponement of the payment of federal income taxes including quarterly estimated payments has resulted in a $40 million increase in taxes payable at June 30, 2023. If you do not believe this obligation will impact your material cash requirements, please tell us why. Refer to Item 303(b)(1) of Regulation S-K. David Schwarzbach Yelp Inc. October 10, 2023 Page 2 Please contact Robert Shapiro at 202-551-3273 or Doug Jones at 202-551-3309 if you have questions regarding comments on the financial statements and related matters. FirstName LastNameDavid Schwarzbach Sincerely, Comapany NameYelp Inc. Division of Corporation Finance October 10, 2023 Page 2 Office of Trade & Services FirstName LastName