Yahoo, Hotmail and AOL remained the leading delivery channels for opt-in commercial email in January, writes Internet retailer, citing a report from Lyris Technology. Yahoo accounts received 26 percent of such emails, Hotmail 21 percent, AOL 13 percent and email accounts at work a mere 8 percent. Some 30 percent of U.S. Internet users have only one email account, 37 percent have two email accounts, 19 percent have three accounts and 13 percent have four or more accounts.