0001490281-23-000080.txt : 20230907 0001490281-23-000080.hdr.sgml : 20230907 20230807174536 ACCESSION NUMBER: 0001490281-23-000080 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Groupon, Inc. CENTRAL INDEX KEY: 0001490281 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING AGENCIES [7311] IRS NUMBER: 270903295 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 WEST CHICAGO AVENUE, SUITE 400 CITY: CHICAGO STATE: IL ZIP: 60654 BUSINESS PHONE: (312) 334-1579 MAIL ADDRESS: STREET 1: 600 WEST CHICAGO AVENUE, SUITE 400 CITY: CHICAGO STATE: IL ZIP: 60654 CORRESP 1 filename1.htm Document

Groupon, Inc.
600 West Chicago Avenue
Suite 400
Chicago, Illinois 60654
 
August 7, 2023
 
VIA EDGAR
 
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Rucha Pandit
Re:
Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-273533) of Groupon, Inc. (the “Registrant”)
 
Dear Ms. Rucha Pandit:
 
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Registrant respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time on August 9, 2023, or as soon thereafter as practicable.
 
We understand that the Staff will consider this request as confirmation by the Registrant of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. Please call Steven J. Gavin of Winston & Strawn LLP at (312) 558-5979 to provide notice of the effectiveness of the Registration Statement.
 
[Signature Page Follows]
 
 
 
 
 Very truly yours,
   
 Groupon, Inc.
   
 By:/s/ Jiří Ponrt
 Name:Jiří Ponrt
 Title:Chief Financial Officer
 
cc:Steven J. Gavin, Winston & Strawn LLP
 
Dane A. Drobny, Winston & Strawn LLP
Keerthika M. Subramanian, Winston & Strawn LLP