-----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,
 HmUgMh0SD0Kbrk3yUqOKI9pmUnbANXyffBIZmQEVcTDirdEx1h69oybf23xJW11s
 obznwrEeVvpZSbnhm8T1RQ==

<SEC-DOCUMENT>0001144204-06-000682.txt : 20060106
<SEC-HEADER>0001144204-06-000682.hdr.sgml : 20060106
<ACCEPTANCE-DATETIME>20060106152412
ACCESSION NUMBER:		0001144204-06-000682
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040427
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:		06516357

	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:		06516356

	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>v032482_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-04-27</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>2004-04-27</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>500000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5601000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">See Explanation (Exhibit 99).</footnote>
        <footnote id="F2">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>v032482_ex99.txt
<TEXT>

      As of April 16, 2004, Morris & Miller, Ltd. held 6,101,000 Shares of the
Issuer's Common Stock.

      On April 27, 2004, 500,000 shares of the Issuer's Common Stock pledged by
Morris & Miller, Ltd. as collateral for a loan were foreclosed upon by the
Lender.

      Therefore, as of April 27, 2004, the total number of Shares of Common
Stock of the Issuer held by Morris & Miller, Ltd. was as follows:

            Prior Balance                           6,101,000 Shares
            (Disposition)                           (500,000 Shares)
            New Balance                             5,601,000 Shares
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
