* Nasdaq marks record close on Tuesday; S&P touches record high
* Walt Disney drops after results, deal announced overnight
* Yelp rises on surprise profit
* Futures up: Dow 13 pts, S&P 2.5 pts, Nasdaq 6.25 pts (Adds details, comments, updates prices)
By Yashaswini Swamynathan
Aug 10 (Reuters) - Wall Street was set to open little changed on Wednesday as investors paused after powering the S&P 500 and the Nasdaq to record highs.
The Nasdaq marked a new closing high on Tuesday, while the S&P notched its fourth record intraday high for the month. The Dow closed 0.4 percent shy of its all-time high.
A rally since late June has left the S&P up nearly 7 percent in 2016, as expectations of continued low interest rates encourage investors to buy into equities.
"Everybody is at the beach and they aren't even calling in trades anymore," said Kim Forrest a senior equity research analyst at Fort Pitt Capital Group in Pittsburgh.
"In times of low volumes, moves up or moves down are greatly exaggerated, because there is not enough participants to absorb those extra shares."
Trading volumes have been near year-lows since Monday as the second-quarter earnings season winds down.
Oil prices were slightly lower on the possibility of more output from the U.S. and skepticism over the success of producers' talks to freeze output.
The dollar index fell for the second straight day as weak U.S. productivity data on Tuesday somewhat dimmed the prospects of economic growth and would likely deter the Federal reserve from raising interest rates.
Dow e-minis were up 13 points, or 0.07 percent at 8:28 a.m. ET (1228 GMT), with 12,943 contracts changing hands.
S&P 500 e-minis were up 2.5 points, or 0.11 percent, with 126,326 contracts traded.
Nasdaq 100 e-minis were up 6.25 points, or 0.13 percent, on volume of 12,813 contracts.
Shares of Dow component Walt Disney fell 1.5 percent to $95.25 in premarket trading, after the company reported results overnight and bought a 33 percent stake in video-streaming firm BAMTech.
Yelp jumped nearly 14 percent to $37.11 after the company swung to a surprise profit and raised its full-year revenue forecast.
SunPower shares sank 32 percent after the company swung to a second-quarter loss, lowered its full-year revenue forecast and said it would reorganize its business.
Perrigo fell 13.5 percent to $82.20 after the company reported a lower-than-expected profit and slashed its earnings forecast. (Reporting by Yashaswini Swamynathan in Bengaluru; Editing by Don Sebastian)