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NEW YORK, Feb 24 (Reuters) - U.S. stocks opened flat on Tuesday, with the Dow and S&P 500 holding near record levels ahead of testimony by Federal Reserve Chair Janet Yellen.
The Dow Jones industrial average fell 16.18 points, or 0.09 percent, to 18,100.66, the S&P 500 lost 1.1 points, or 0.05 percent, to 2,108.56 and the Nasdaq Composite dropped 4.97 points, or 0.1 percent, to 4,956.01. (Reporting by Ryan Vlastelica; Editing by Paul Simao and Nick Zieminski)