-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 ElfYaUL1qzfO5Q1d+0w3qCe5+EwOz6qII2Y+ZJHT/w6SRgOVCUZAagXgc3Gr5dVR
 X7HOgjpkgkKPgoiTb9u6cA==

<SEC-DOCUMENT>0001144204-06-000694.txt : 20060106
<SEC-HEADER>0001144204-06-000694.hdr.sgml : 20060106
<ACCEPTANCE-DATETIME>20060106153852
ACCESSION NUMBER:		0001144204-06-000694
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20010724
FILED AS OF DATE:		20060106
DATE AS OF CHANGE:		20060106

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			COOPER ILSE F
		CENTRAL INDEX KEY:			0001348778

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24217
		FILM NUMBER:		06516445

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		268 562 1122

	MAIL ADDRESS:	
		STREET 1:		WOODS CENTRE FRIARS HILL ROAD
		STREET 2:		P O BOX W1407
		CITY:			ST JOHNS
		STATE:			B9
		ZIP:			00000

ISSUER:		

	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

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MORRIS & MILLER, LTD
		CENTRAL INDEX KEY:			0001348270
		STATE OF INCORPORATION:			B9
		FISCAL YEAR END:			0506

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24217
		FILM NUMBER:		06516444

	BUSINESS ADDRESS:	
		STREET 1:		WOODS CENTRE FRIARS HILL ROAD
		STREET 2:		PO BOX W1407
		CITY:			ST JOHNS
		STATE:			B9
		ZIP:			00000
		BUSINESS PHONE:		268-562-1122

	MAIL ADDRESS:	
		STREET 1:		WOODS CENTRE FRIARS HILL ROAD
		STREET 2:		PO BOX W1407
		CITY:			ST JOHNS
		STATE:			B9
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v032480_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2001-07-24</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001045742</issuerCik>
        <issuerName>YP CORP</issuerName>
        <issuerTradingSymbol>YPNT</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001348778</rptOwnerCik>
            <rptOwnerName>COOPER ILSE F</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>WOODS CENTRE FRIARS HILL ROAD</rptOwnerStreet1>
            <rptOwnerStreet2>P O BOX W1407</rptOwnerStreet2>
            <rptOwnerCity>ST JOHNS</rptOwnerCity>
            <rptOwnerState>B9</rptOwnerState>
            <rptOwnerZipCode>00000</rptOwnerZipCode>
            <rptOwnerStateDescription>ANTIGUA AND BARBUDA</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001348270</rptOwnerCik>
            <rptOwnerName>MORRIS &amp; MILLER, LTD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>WOODS CENTRE FRIARS HILL ROAD</rptOwnerStreet1>
            <rptOwnerStreet2>PO BOX W1407</rptOwnerStreet2>
            <rptOwnerCity>ST JOHNS</rptOwnerCity>
            <rptOwnerState>B9</rptOwnerState>
            <rptOwnerZipCode>00000</rptOwnerZipCode>
            <rptOwnerStateDescription>ANTIGUA AND BARBUDA</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2001-07-24</value>
                <footnoteId id="F1"/>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>25000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>9325000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Estimated.</footnote>
        <footnote id="F2">See Explanation (Exhibit 99).</footnote>
        <footnote id="F3">Owned by the Reporting Person through Morris &amp; Miller, Ltd., a company jointly owned by the Reporting Person and her sister,
 and of which the Reporting Person is the Managing Director.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Ilse F. Cooper</signatureName>
        <signatureDate>2005-12-20</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Ilse F. Cooper, Managing Director of Morris and Miller, Ltd.</signatureName>
        <signatureDate>2005-12-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>v032480_ex99.txt
<TEXT>

      As was reported in a Form 8-K filed on March 29, 1999, Morris & Miller,
Ltd. (and its sister company, Mathew and Markson, Ltd.) initially acquired the
Shares of Common Stock of the Issuer which are the subject of this Report
pursuant to an agreement (the "Stock Purchase Agreement") signed and executed on
March 16, 1999, between Telco Billing, Inc.; Mathew and Markson, Ltd.; Morris
and Miller, Ltd.; and RIGL Corporation ("RIGL"), which was the former name of
the Issuer. Mathew and Markson, Ltd. and Morris & Miller, Ltd. were the sole
shareholders of Telco.

      Pursuant to the Stock Purchase Agreement, Morris & Miller, Ltd.
surrendered its shares of Telco, and, in exchange, Morris & Miller, Ltd.
received 1,100,000 Shares of RIGL.

      Subsequently, as reported in a Form 8-K filed on June 30, 1999, on June
15, 1999, 8,250,000 additional Shares of Common Stock of the Issuer were issued
to Morris & Miller, Ltd. pursuant to the Stock Purchase Agreement, bringing its
holdings to 9,350,000 Shares.

      Subsequently, as reflected in a Schedule 14A filed on August 15, 2001, as
of July 24, 2001, Morris & Miller, Ltd. had disposed of 25,000 Shares of Common
Stock of the Issuer. This transaction was a gift.

      Therefore, as of July 24, 2001, the total number of Shares of Common Stock
of the Issuer held by Morris & Miller, Ltd. was as follows:

            Prior Balance                           9,350,000 Shares
            (Disposition)                            (25,000 Shares)
            New Balance                             9,325,000 Shares
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
