Exhibit 21.1

The following is a list of subsidiaries of Groupon Inc., omitting subsidiaries which, considered in the aggregate as a single subsidiary, would not constitute a significant subsidiary as of December 31, 2011:

Subsidiary		Jurisdiction
U.S. Entities
Needish, Inc.		Delaware
Foreign Entities
Groupon Holdings, BV		Netherlands
Groupon Europe, GMBH		Germany