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<SEC-DOCUMENT>0001015402-04-000063.txt : 20040108
<SEC-HEADER>0001015402-04-000063.hdr.sgml : 20040108
<ACCEPTANCE-DATETIME>20040108120238
ACCESSION NUMBER:		0001015402-04-000063
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040107
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20040108

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YP NET INC
		CENTRAL INDEX KEY:			0001045742
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				850206668
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24217
		FILM NUMBER:		04514843

	BUSINESS ADDRESS:	
		STREET 1:		4840 E JASMINE ST
		STREET 2:		STE 110
		CITY:			MESA
		STATE:			AZ
		ZIP:			85020
		BUSINESS PHONE:		4806549646

	MAIL ADDRESS:	
		STREET 1:		4840 EAST JASMINE STREET
		STREET 2:		SUITE 105
		CITY:			MESA
		STATE:			AZ
		ZIP:			85020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RIGL CORP
		DATE OF NAME CHANGE:	19980707

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RENAISSANCE INTERNATIONAL GROUP LTD
		DATE OF NAME CHANGE:	19980115
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>doc1.txt
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C.  20549
                                  _____________

                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

       Date of Report (Date of earliest event reported) is January 7, 2004


                                  YP.NET, INC.

             (Exact name of registrant as specified in its charter)

            NEVADA                    000-24217               85-0206668
- -------------------------------      ------------       -----------------------
(State or other jurisdiction of      (Commission            (IRS Employer
incorporation or jurisdiction)       File Number)        Identification Number)


4940 E. JASMINE STREET, SUITE 105, MESA, ARIZONA                85205
- ------------------------------------------------        -----------------------
           (Address of principal                             (Zip Code)
             executive office)

Registrant's telephone number, including area code: (480) 654-9646


<PAGE>
Item 7.   EXHIBITS.

EXHIBIT NO.      ITEM
- ------------     ----

99.1             Letter to Shareholders dated January 7, 2004.

Item 5.   OTHER EVENTS.

On  January  5, 2004, YP.Net, Inc. release to its shareholders, via a posting on
its website, a letter from the Registrant's Chief Executive Officer and Chairman
of  the  Board.  A  copy  of  the  letter  is  attached  as  Exhibit  99.1.


                                      SIGNATURES

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act of 1934, the
registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  hereunto  duly  authorized.


Date:  January 7, 2004                         YP.NET, INC.



                                              /s/  Angelo Tullo
                                              --------------------------------
                                              Angelo Tullo, Chairman and Chief
                                              Executive Officer


                                        2
<PAGE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>doc2.txt
<TEXT>
                                [GRAPHIC OMITTED]



January 7, 2004

To YP.Net Shareholders:

I  would  like  to  take  the  opportunity  to  apologize  to all of you for the
unanticipated delays in releasing our earnings and filing our Annual Report with
the  Securities  and Exchange Commission.  Our purpose in waiting was to provide
our  owners  with as much information as possible, particularly as it related to
the  outstanding litigation which was resolved December 30, 2003.  I am sure you
will  agree  that  our  results  have  been  worth  the  wait.

As  you  will  all note by reviewing our Annual Report on Form 10-KSB, a lot has
transpired  during  fiscal  2003,  as  well  as  during  our first quarter.  The
positive news that we disclosed is the result of the exceptional efforts of your
management,  board  of  directors,  and  team  members.

Please  be  assured,  however,  that  our work is not over.  In fact, it is just
beginning.  We  are  currently  working  on  major initiatives, which we will be
sharing with you soon.  In the interim, I want to assure all of our shareholders
that  neither  I  nor any of our team members, have lost sight of our continuing
goal  - building a company that generates consistent and robust profits and cash
flow, thereby creating sustainable and increasing value for each of you, as well
as  our  future  shareholders.

We believe that we have established a strong foundation for the future growth of
YP.Net  with  15  consecutive  quarters  of  profitability thus far.  Throughout
fiscal  2004,  we  will  be  rolling  out  an  aggressive marketing and branding
campaign  to  provide  greater  recognition  of  our  YP.Com  product and brand.
Furthermore, we are improving the speed and performance of our website to handle
our increasing popularity.  Most importantly, we are committed to sustaining our
focus  on  generating  significant  profits  and  cash  flow.

We  currently  are  planning to hold our Annual Meeting of Shareholders in April
2004  at  a time and place to be announced in our upcoming proxy statement.  All
shareholders  of YP.Net as of a specified record date will be receiving a formal
Notice  of  our  Annual  Meeting accompanied by a proxy statement describing the
proposals  to  be  voted  upon  at  the  Annual  Meeting,  as  well as important
information  about  the  Company.  I  encourage  each  of you to attend and look
forward  to  meeting  with  you.


                                       Sincerely,


                                       Angelo Tullo
                                       Chairman and Chief Executive Officer


<PAGE>
Forward Looking Statement Disclaimer

This  letter  includes  statements that constitute "forward-looking statements,"
which  are  often  characterized  by  the  terms  "may," "believes," "projects,"
"expects,"  or  "anticipates,"  and  do  not  reflect historical facts. Specific
forward-looking  statements contained in this press release include, but are not
limited  to  the  Company's  (i) expectation of continued profits and cash flow;
(ii) anticipation of sustainable shareholder value; (iii) launch of its branding
campaign;  and  (iv)  expected  improvements to the speed and performance of its
website.

Forward-looking  statements  involve risks, uncertainties and other factors that
may  cause  actual  results,  performance  or  achievements  of  YP.Net  and its
subsidiary  to  be  materially different from those expressed or implied by such
forward-looking  statements. Factors that could affect the Company's results and
cause  them  to  materially  differ  from those contained in the forward-looking
statements  contained  herein  include,  without  limitation  (i)  the Company's
failure  to  attract  or obtain new Internet Advertising Package customers; (ii)
the  Company's  failure  to  realize  the  desired  results of its marketing and
solicitation  efforts  or the failure to launch its branding campaign; and (iii)
the  failure  to  achieve  the  desired  improvements  to  its  website.

Other  factors  that  may  affect  forward-looking  statements and the Company's
business  generally  include but are not limited to: (i) the success of existing
competitors  and  the  introduction  of  new competitors in the market; (ii) the
impact of existing or new regulation on the Company's marketing and solicitation
efforts;  (iii)  risk  factors  and  cautionary statements made in the Company's
Annual  Report  on Form 10-KSB for the period ended September 30, 2003; and (iv)
other  factors  that YP.Net is currently unable to identify or quantify, but may
exist  in  the  future.

Forward-looking  statements  speak  only  as of the date the statement was made.
YP.Net does not undertake and specifically declines any obligation to update any
forward-looking  statements.






          4840 East Jasmine Street - SSuite 105 - SMesa, Arizona 85205
            Tel: 480.654-9646 - SFax: 480.654-9727 - SURL: www.yp.net


<PAGE>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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