<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001493152-24-049921</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: GARNET EQUITY CAPITAL HOLDINGS, INC. -->
          <cik>0001423876</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.001</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001490281</issuerCik>
        <issuerName>Groupon, Inc.</issuerName>
        <issuerCusip>399473206</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>35 West Wacker Drive, 25th Floor</com:street1>
          <com:city>Chicago,</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Linmar Capital Fund, LP</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1999812.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1999812.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1999812.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.0</classPercent>
      <typeOfReportingPerson>PN</typeOfReportingPerson>
      <comments>Please see note in Item 4(a).</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Garnet Equity Capital Holdings, Inc.</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1999812.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1999812.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1999812.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.0</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
      <comments>Please see note in Item 4(a).</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>AMS Investors, LLC</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1999812.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1999812.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1999812.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.0</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>Please see note in Item 4(a).</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Joseph A. Cohen</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1999812.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1999812.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1999812.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.0</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>Please see note in Item 4(a).</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Abraham Morris Shamah</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1999812.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1999812.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1999812.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.0</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>Please see note in Item 4(a).</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Groupon, Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>35 West Wacker Drive, 25th Floor, Chicago, Illinois 60601</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Linmar Capital Fund, LP

Garnet Equity Capital Holdings, Inc.

AMS Investors, LLC

Joseph A. Cohen

Abraham Morris Shamah</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Linmar Capital Fund, LP
Garnet Equity Capital Holdings, Inc.
AMS Investors, LLC
Joseph A. Cohen
Abraham Morris Shamah

575 Madison Ave, Suite 1601

New York, NY 10022</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Linmar Capital Fund, LP - Delaware

Garnet Equity Capital Holdings, Inc. - Delaware

AMS Investors, LLC - Delaware

Joseph A. Cohen - United States

Abraham Morris Shamah - United States</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>Linmar Capital Fund, LP - 1,999,812

Garnet Equity Capital Holdings, Inc. - 1,999,812

AMS Investors, LLC - 1,999,812

Joseph A. Cohen - 1,999,812

Abraham Morris Shamah - 1,999,812

*The Common Stock (the "Shares") reported herein include Shares held by Linmar Capital Fund, LP ("Linmar") and any other accounts managed by the Managers (as defined below). Linmar is managed by Garnet Equity Capital Holdings, Inc. ("Garnet Equity") and AMS Investors, LLC ("AMS", and together with Garnet Equity, the "Managers"). Mr. Cohen and Mr. Shamah are the control persons of the Managers.

The percentages reported herein are calculated based upon the statement in the Issuer's Form 10-Q filed with the SEC on November 12, 2024, that there were 39,767,842 Shares outstanding as of November 7, 2024.</amountBeneficiallyOwned>
        <classPercent>Linmar Capital Fund, LP - 5.0%

Garnet Equity Capital Holdings, Inc. - 5.0%

AMS Investors, LLC - 5.0%

Joseph A. Cohen - 5.0%

Abraham Morris Shamah - 5.0%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Linmar Capital Fund, LP - 0

Garnet Equity Capital Holdings, Inc. - 0

AMS Investors, LLC - 0

Joseph A. Cohen - 0

Abraham Morris Shamah - 0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Linmar Capital Fund, LP - 1,999,812

Garnet Equity Capital Holdings, Inc. - 1,999,812

AMS Investors, LLC - 1,999,812

Joseph A. Cohen - 1,999,812

Abraham Morris Shamah - 1,999,812</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Linmar Capital Fund, LP - 0

Garnet Equity Capital Holdings, Inc. - 0

AMS Investors, LLC - 0

Joseph A. Cohen - 0

Abraham Morris Shamah - 0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Linmar Capital Fund, LP - 1,999,812

Garnet Equity Capital Holdings, Inc. - 1,999,812

AMS Investors, LLC - 1,999,812

Joseph A. Cohen - 1,999,812

Abraham Morris Shamah - 1,999,812</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <exhibitInfo>Exhibit I - JOINT FILING STATEMENT</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>Linmar Capital Fund, LP</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Joseph A. Cohen</signature>
        <title>Joseph A. Cohen, President of Garnet Equity Capital Holdings, Inc.</title>
        <date>02/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Garnet Equity Capital Holdings, Inc.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Joseph A. Cohen</signature>
        <title>Joseph A. Cohen, President</title>
        <date>02/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>AMS Investors, LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Abraham Morris Shamah</signature>
        <title>Abraham Morris Shamah, Managing Member</title>
        <date>02/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Joseph A. Cohen</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Joseph A. Cohen</signature>
        <title>Joseph A. Cohen</title>
        <date>02/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Abraham Morris Shamah</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Abraham Morris Shamah</signature>
        <title>/s/ Abraham Morris Shamah</title>
        <date>02/14/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
