<SEC-DOCUMENT>0001104659-23-080179-index.html : 20230712
<SEC-HEADER>0001104659-23-080179.hdr.sgml : 20230712
<ACCEPTANCE-DATETIME>20230712083010
ACCESSION NUMBER:		0001104659-23-080179
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230712
DATE AS OF CHANGE:		20230712
GROUP MEMBERS:		MARC CHALFIN
GROUP MEMBERS:		WINDWARD MANAGEMENT PARTNERS MASTER FUND LTD
GROUP MEMBERS:		WINDWARD MANAGEMENT, LLC

SUBJECT COMPANY:	

	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:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-86655
		FILM NUMBER:		231083304

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Windward Management LP
		CENTRAL INDEX KEY:			0001880817
		IRS NUMBER:				872023623
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		C/O WINDWARD MANAGEMENT LLC
		STREET 2:		1691 MICHIGAN AVENUE, SUITE 510
		CITY:			MIAMI BEACH
		STATE:			FL
		ZIP:			33139
		BUSINESS PHONE:		(917) 975-8455

	MAIL ADDRESS:	
		STREET 1:		C/O WINDWARD MANAGEMENT LLC
		STREET 2:		1691 MICHIGAN AVENUE, SUITE 510
		CITY:			MIAMI BEACH
		STATE:			FL
		ZIP:			33139
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>tm2321102d1_sc13g.htm
<DESCRIPTION>SC 13G
<TEXT>
Document 1 - file: tm2321102d1_sc13g.htm

</DOCUMENT>
</SEC-DOCUMENT>