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SEC Company Response from Groupon, Inc. (GRPN) (CIK 0001490281) (GRPN) — Nov 1, 2011

Groupon, Inc. (GRPN) (CIK 0001490281)
Date: Nov. 1, 2011 · CIK: 0001490281 · Accession: 0001047469-11-008886

AI Filing Summary & Sentiment

File numbers found in text: 333-174661

Date
November 1, 2011
Author
Morgan Stanley & Co. LLC
Form
CORRESP
Company
Groupon, Inc. (GRPN) (CIK 0001490281)

Letter

VIA EDGAR AND FACSIMILE Division of Corporation Finance Mail Stop 3720 Washington, DC 20549-6010 Re:Groupon, Inc. Registration Statement on Form S-1 (File No. 333-174661)

Dear Mr. Spirgel:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), we, as representative of the several underwriters (the "Representative"), hereby join in the request of Groupon, Inc. (the "Company") with respect to the effective time of the above referenced Registration Statement so that it may be declared effective Thursday, November 3, 2011, at 2:00 p.m. Eastern Time, or as soon thereafter as practicable.

In connection with this acceleration request and pursuant to Rule 460 under the Securities Act, we hereby advise you that the Preliminary Prospectus, dated October 21, 2011, was distributed by the underwriters approximately as follows from October 21, 2011 through the date hereof:

To Whom Distributed

Number of Copies

Underwriters

5,637

Institutions

7,140

Others/Retail

7,968

Total

20,745

The undersigned, as Representative, hereby represents on behalf of the underwriters that the underwriters have complied with the requirements of Rule 15c2-8 of the Securities Exchange Act of 1934, as amended, in connection with the above proposed offering.

Sincerely yours,
Morgan Stanley & Co. LLC

Show Raw Text
CORRESP
1
filename1.htm

November 1, 2011

VIA EDGAR AND FACSIMILE

Mr. Larry Spirgel

Assistant Director

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Mail Stop 3720

Washington, DC 20549-6010

Re:Groupon, Inc.

Registration Statement on Form S-1 (File No. 333-174661)

Dear Mr. Spirgel:

        In
accordance with Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), we, as representative of the
several underwriters (the "Representative"), hereby join in the request of Groupon, Inc. (the "Company")
with respect to the effective time of the above referenced Registration Statement so that it may be declared effective Thursday, November 3, 2011, at 2:00 p.m. Eastern Time, or as soon
thereafter as practicable.

        In
connection with this acceleration request and pursuant to Rule 460 under the Securities Act, we hereby advise you that the Preliminary Prospectus, dated October 21,
2011, was distributed by the underwriters approximately as follows from October 21, 2011 through the date hereof:

To Whom Distributed

Number of Copies

 Underwriters

 5,637

 Institutions

 7,140

 Others/Retail

 7,968

 Total

 20,745

         The
undersigned, as Representative, hereby represents on behalf of the underwriters that the underwriters have complied with the requirements of Rule 15c2-8 of the
Securities Exchange Act of 1934, as amended, in connection with the above proposed offering.

Sincerely yours,

 Morgan Stanley & Co. LLC

Goldman, Sachs & Co. LLC

Credit Suisse Securities (USA) LLC

Allen & Company LLC

Merrill Lynch, Pierce Fenner & Smith

                      Incorporated

Barclays Capital Inc.

Citigroup Global Markets Inc.

Deutsche Bank Securities Inc.

J.P. Morgan Securities LLC

Wells Fargo Securities, LLC

William Blair & Company L.L.C.

Loop Capital Markets, Inc.

RBC Capital Markets, LLC

The Williams Group, L.P.

 By:

Morgan Stanley & Co. LLC

As representative of the several underwriters

 By:

/s/ KATE CLAASSEN

Name:

 Kate Claassen

Title:

 Vice President

Signature
Page to Acceleration Request