Exhibit

We consent to the incorporation by reference in this Registration Statement on Form S-3 of our reports dated February 14, 2018, relating to the consolidated financial statements and financial statement schedule of Groupon, Inc. and subsidiaries (the "Company") and the effectiveness of the Company's internal control over financial reporting, appearing in the Annual Report on Form 10‑K of Groupon, Inc. and subsidiaries for the year ended December 31, 2017, and to the reference to us under the heading "Experts" in the Prospectus, which is part of such Registration Statement.