SEC Company Response from Groupon, Inc. (GRPN) (CIK 0001490281) (GRPN) — Aug 15, 2012
Groupon, Inc. (GRPN) (CIK 0001490281)
Date: Aug. 15, 2012 · CIK: 0001490281 · Accession: 0001490281-12-000017
AI Filing Summary & Sentiment
Referenced dates: August 2, 2012
Letter
Division of Corporation Finance Re: Groupon, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed on March 30, 2012 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 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 August 2, 2012 regarding the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2011.
Based on the above, the Company respectfully requests an extension of time until August 24, 2012 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 Letter from Winston Winston & Strawn LLP 35 West Wacker Drive Chicago, Illinois 60654 August 15, 2012 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 Fiscal Year Ended December 31, 2011 Filed on March 30, 2012 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 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 August 2, 2012 regarding the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2011. Based on the above, the Company respectfully requests an extension of time until August 24, 2012 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