SEC Comment Letter 0000000000-23-008554 to Groupon, Inc. (GRPN) (CIK 0001490281) (GRPN)
Groupon, Inc. (GRPN) (CIK 0001490281)
Date: Aug. 7, 2023 · CIK: 0001490281 · Accession: 0000000000-23-008554
AI Filing Summary & Sentiment
File numbers found in text: 333-273533
Letter
United States securities and exchange commission logo August 7, 2023 Meagan LeGear Deputy General Counsel Groupon, Inc. 600 West Chicago Avenue Suite 400 Chicago, Illinois 60654 Re:Groupon, Inc. Registration Statement on Form S-3 Filed July 31, 2023 File No. 333-273533 Dear Meagan LeGear: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Rucha Pandit at (202) 551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Keerthika M. Subramanian
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United States securities and exchange commission logo
August 7, 2023
Meagan LeGear
Deputy General Counsel
Groupon, Inc.
600 West Chicago Avenue
Suite 400
Chicago, Illinois 60654
Re:Groupon, Inc.
Registration Statement on Form S-3
Filed July 31, 2023
File No. 333-273533
Dear Meagan LeGear:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Rucha Pandit at (202) 551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Keerthika M. Subramanian