Feb 26 (Reuters) - The S&P 500 and the Nasdaq index opened higher on Friday following a sharp pullback on Wall Street as tech-related stocks rebounded but sentiment remained fragile, with U.S. bond yields at one-year high. The Dow Jones Industrial Average fell 0.7 points, or flat at the open to 31401.29. The S&P 500 rose 10.3 points, or 0.27%, at the open to 3839.66, while the Nasdaq Composite rose 113.5 points, or 0.86%, to 13232.901 at the opening bell.