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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001015402-04-003925.txt : 20040921
<SEC-HEADER>0001015402-04-003925.hdr.sgml : 20040921
<ACCEPTANCE-DATETIME>20040921150415
ACCESSION NUMBER:		0001015402-04-003925
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040920
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20040921
DATE AS OF CHANGE:		20040921

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YP CORP
		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:		041039210

	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:	YP NET INC
		DATE OF NAME CHANGE:	19991112

	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 September 20, 2004


                                    YP CORP.
             (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 executive office)            (Zip Code)

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

     Check  the  appropriate  box  below  if  the Form 8-K filing is intended to
simultaneously  satisfy the filing obligation of the registrant under any of the
following  provisions  (see  General  Instruction  A.2.  below):

[ ]       Written  communications  pursuant to Rule 425 under the Securities Act
          (17  CFR  230.425)

[ ]       Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
          CFR  240.14a-12)

[ ]       Pre-commencement  communications  pursuant  to Rule 14d-2(b) under the
          Exchange  Act  (17  CFR  240.14d-2(b))

[ ]       Pre-commencement  communications  pursuant  to Rule 13e-4(c) under the
          Exchange  Act  (17  CFR  240.13e-4(c))


<PAGE>
ITEM 7.01.  REGULATION FD DISCLOSURE

     On September 20, 2004, YP Corp. ("YP") announced the declaration of a $.01
dividend on each share of its outstanding common stock, payable on October 19,
2004 to stockhooders of record as of September 21, 2004.  A copy of the press
release is attached to this report as Exhibit 99.1.

     This information is being disclosed pursuant to Regulation FD. Accordingly,
the information in this Form 8-K and the Exhibit attached hereto shall not be
deemed "filed" for purposes of Section 18 of the Securities Act of 1934,
nor shall it be deemed incorporated by reference in any filing under the
Securities Act of 1934, except as shall be expressly set forth by specific
reference in such filing.

ITEM 9.01.  EXHIBITS.

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

99.1             Press Release titled "YP Corp. Announces 3rd Consecutive
                 Dividend."

                                   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:  September  21,  2004               YP  CORP.


                                          /s/  Peter Bergmann
                                          ----------------------------------
                                          Peter Bergmann, Chairman and Chief
                                          Executive Officer


                                        2
<PAGE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>doc2.txt
<TEXT>
                                                                    Exhibit 99.1


YP CORP. ANNOUNCES 3RD CONSECUTIVE DIVIDEND
Monday September 20, 1:50 pm ET

MESA, Ariz.--(BUSINESS WIRE)--Sept. 20, 2004--The board of directors of YP Corp.
(OTC BB: YPNT - News), a leading provider of Internet Yellow Pages and related
         ----   ----
services, announced today that it shall continue the $.01 per share quarterly
dividend on its common stock. The dividend will be paid on Oct. 19, 2004, to
shareholders of record as of Sept. 21, 2004.

Peter J. Bergmann, YP Corp.'s CEO, stated, "A consistent quarterly dividend
speaks volumes about the company's financial strength. I am proud of the team
members at YP who are doing such an outstanding job."

About YP Corp.

YP Corp., a leading provider of Internet-based Yellow Pages services, offers an
Internet Advertising Package(TM) ("IAP") that includes a Mini-WebPage(TM) and
Preferred Listing through its Yellow Pages Web site at www.YP.Com. The company's
Web site contains listings for approximately 18 million businesses in the United
States and 150 million individuals in the United States and Canada. As of June
30, 2004, YP Corp. had approximately 320,296 activated IAP advertisers.

YP Corp. also provides an array of other Internet services that complement its
Yellow Pages Web site, including an Internet Dial-Up Package(TM) (dial-up
Internet access) and QuickSite(TM) (Web site design & hosting services).

YP Corp. is a longstanding member, exhibitor and sponsor of the two major Yellow
Pages trade associations -- Yellow Page Integrated Media Association (YPIMA),
the major trade association of Yellow Pages publishers throughout the world, and
the Association of Directory Publishers (ADP), which mostly represents
independent Yellow Pages publishers. YP Corp. is based in Mesa, Ariz. For more
information, visit the Web site at www.YP.Com.

Forward-looking Disclaimer

This press release may include 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.
Forward-looking statements involve risks, uncertainties and other factors that
may cause actual results, performance or achievements of YP Corp. and its
subsidiary to be materially different from those expressed or implied by such
forward-looking statements. Specific forward-looking statements contained in
this press release include, but are not limited to, (i) the continued success of
the marketing program; (ii) the company's expectation that dilution will be
reduced to more normal levels over the next few quarters; and (iii) the
company's expectation of strong growth in fiscal 2004 and profitability to be
positive.

Factors that may affect forward-looking statements and the company's business
generally include but are not limited to (i) challenges the company will face as
a result of the indictment of its former CEO; (ii) the success of existing
competitors and the introduction of new competitors in the market; (iii) the
impact of existing or new regulation on the company's marketing and solicitation
efforts; (iv) risk factors and cautionary statements made in the company's
Quarterly Report on Form 10-QSB for the period ended June 30, 2004; and (v)
other factors that YP Corp. 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
Corp. does not undertake and specifically declines any obligation to update any
forward-looking statements.


- ----------------
Contact:
     YP Corp., Mesa
     Roger Bedier, 480-325-4339 (Investor Relations)
     rogerb@ypcorp.com
     -----------------


<PAGE>

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