My husband and I visited the delightful town of Yelapa April 20 - 25th (2012). Four of the restaurants we planned to dine at had already closed for the season, with our favorite, Tacos y Mas, planning to close the next week.
Be forewarned, if you are planning to visit between the end of April and the end of September few restaurants will be open. The only restaurants not in hotels certain to be open are the ones on the beach (three or so.)
We stayed in Casa Tassia, which had a fully-equipped kitchen, so we didn't starve!