-----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,
 NvlzvLYZkwX9xFiDfD+UGuqt6pUQw3BANk9nO5Jw6o18tQxLOuK/zlOcXLQh535a
 xbNVdmkHUEqEMR/t86a7Mg==

<SEC-DOCUMENT>0001144204-06-000705.txt : 20060106
<SEC-HEADER>0001144204-06-000705.hdr.sgml : 20060106
<ACCEPTANCE-DATETIME>20060106155045
ACCESSION NUMBER:		0001144204-06-000705
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050725
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:		06516517

	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:		06516516

	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>v032478_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-07-25</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>2005-07-25</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1889556</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3731434</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>v032478_ex99.txt
<TEXT>

* Explanation of Response:

      As of April 27, 2004, Morris & Miller, Ltd. held 5,601,000 Shares of
Common Stock of the Issuer.

      As was reported in a Form 8-KSB filed by the Issuer on April 6, 2005,
Morris & Miller, Ltd. and the Issuer resolved various outstanding issues between
the, and to settle the Issuer's claims, Morris & Miller, Ltd., among other
undertakings, agreed to surrender and deliver to the Issuer 1,889,566 shares of
the Issuer's Common Stock.

      Subsequently, these 1,889,566 shares were delivered, and, as of July 25,
2005, the total number of Shares of Common Stock of the Issuer held by Morris &
Miller, Ltd. was as follows:

            Prior Balance                           5,601,000 Shares
            (Disposition)                         (1,889,566 Shares)
            New Balance                             3,711,434 Shares
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
