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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 N2D+XWX/bpWqpy2EFtcqeyU3kZ5GbouLTiqw6/xjmoO5FRm6VMe7X7ytAnaIsZF7
 DI6t13+5dH4lNTyd2W6E4g==

<SEC-DOCUMENT>9999999995-08-001945.txt : 20080619
<SEC-HEADER>9999999995-08-001945.hdr.sgml : 20080619
<ACCEPTANCE-DATETIME>20080619001516
ACCESSION NUMBER:		9999999995-08-001945
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080618
DATE AS OF CHANGE:		20080619
EFFECTIVENESS DATE:		20080618

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YOO INC
		CENTRAL INDEX KEY:			0001432140
		STANDARD INDUSTRIAL CLASSIFICATION:	BOTTLED & CANNED SOFT DRINKS CARBONATED WATERS [2086]
		IRS NUMBER:				364620445
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-151381
		FILM NUMBER:		08906750

	BUSINESS ADDRESS:	
		STREET 1:		ZVI PESSAHC FRANK
		STREET 2:		45 OR HACHAIM ST
		CITY:			BNEI BRAK
		STATE:			L3
		ZIP:			51527
		BUSINESS PHONE:		972 3 977 0201

	MAIL ADDRESS:	
		STREET 1:		ZVI PESSAHC FRANK
		STREET 2:		45 OR HACHAIM ST
		CITY:			BNEI BRAK
		STATE:			L3
		ZIP:			51527
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-06-18</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>11:00:00</finalEffectivenessDispTime>
        <form>S-1</form>
        <filer>
            <cik>0001432140</cik>
            <entityName>YOO INC</entityName>
            <fileNumber>333-151381</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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