SEC Company Response from Groupon, Inc. (GRPN) (CIK 0001490281) (GRPN) — Jun 11, 2013
Groupon, Inc. (GRPN) (CIK 0001490281)
Date: June 11, 2013 · CIK: 0001490281 · Accession: 0001193125-13-254849
AI Filing Summary & Sentiment
Referenced dates: May 31, 2013
Letter
Division of Corporation Finance Filed February 27, 2013 Form 10-Q for the Quarter Ended March 31, 2013 Filed May 9, 2013 File No. 1-35335
Dear Mr. Spirgel:
On behalf of Groupon, Inc. (the “Company”), I am writing to follow up on my conversation with Ms. Kathryn Jacobson, Senior Staff Accountant, of the Securities and Exchange Commission. Consistent with that conversation and in order for the Company to consider and respond fully to the Staff’s comments, the Company is formally requesting an extension to respond to the Staff’s comment letter dated May 31, 2013 regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2012 and Form 10-Q for the fiscal quarter ended March 31, 2013.
Based on the above, the Company respectfully requests an extension of time until June 28, 2013 to properly respond to the Staff’s comments.
If you have any questions regarding the information contained in this letter, or need further information, please do not hesitate to call me at (312) 558-5979.
Respectfully
submitted,
/s/ Steven J. Gavin
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CORRESP 1 filename1.htm CORRESP Winston & Strawn LLP 35 West Wacker Drive Chicago, Illinois 60654 June 11, 2013 BY EDGAR 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 Re: Groupon, Inc. Form 10-K for the Year Ended December 31, 2012 Filed February 27, 2013 Form 10-Q for the Quarter Ended March 31, 2013 Filed May 9, 2013 File No. 1-35335 Dear Mr. Spirgel: On behalf of Groupon, Inc. (the “Company”), I am writing to follow up on my conversation with Ms. Kathryn Jacobson, Senior Staff Accountant, of the Securities and Exchange Commission. Consistent with that conversation and in order for the Company to consider and respond fully to the Staff’s comments, the Company is formally requesting an extension to respond to the Staff’s comment letter dated May 31, 2013 regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2012 and Form 10-Q for the fiscal quarter ended March 31, 2013. Based on the above, the Company respectfully requests an extension of time until June 28, 2013 to properly respond to the Staff’s comments. If you have any questions regarding the information contained in this letter, or need further information, please do not hesitate to call me at (312) 558-5979. Respectfully submitted, /s/ Steven J. Gavin Steven J. Gavin cc: David R. Schellhase Dan Horwood