<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001552681</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001490281</issuerCik>
      <issuerName>Groupon, Inc. </issuerName>
      <secFileNumber>001-35335</secFileNumber>
      <issuerAddress>
        <com:street1>35 West Wacker Dr</com:street1>
        <com:street2>25th Floor</com:street2>
        <com:city>Chicago </com:city>
        <com:stateOrCountry>IL</com:stateOrCountry>
        <com:zipCode>60601</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>773-945-6801</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Robert Bass</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Board Member </relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services Inc</name>
        <address>
          <com:street1>1000 Harbor Blvd</com:street1>
          <com:street2>3rd Floor</com:street2>
          <com:city>Weehawken</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07086</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>3055</noOfUnitsSold>
      <aggregateMarketValue>96646.6</aggregateMarketValue>
      <noOfUnitsOutstanding>40425985</noOfUnitsOutstanding>
      <approxSaleDate>08/12/2025</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>03/11/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Open market purchase </natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open market purchase </nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2500</amountOfSecuritiesAcquired>
      <paymentDate>03/13/2020</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>01/17/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Rights offering </natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Groupon, Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>555</amountOfSecuritiesAcquired>
      <paymentDate>01/17/2024</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>08/21/2025</noticeDate>
      <signature>/s/JOSEPH  CASSIDY, for UBS Financial Services Inc, as attorney-in-fact for Robert Bass</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
