<SEC-DOCUMENT>0001490281-21-000027-index.html : 20210225
<SEC-HEADER>0001490281-21-000027.hdr.sgml : 20210225
<ACCEPTANCE-DATETIME>20210225162839
ACCESSION NUMBER:		0001490281-21-000027
CONFORMED SUBMISSION TYPE:	S-3ASR
PUBLIC DOCUMENT COUNT:		11
FILED AS OF DATE:		20210225
DATE AS OF CHANGE:		20210225
EFFECTIVENESS DATE:		20210225

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Groupon, Inc.
		CENTRAL INDEX KEY:			0001490281
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ADVERTISING AGENCIES [7311]
		IRS NUMBER:				270903295
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-3ASR
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-253513
		FILM NUMBER:		21680788

	BUSINESS ADDRESS:	
		STREET 1:		600 WEST CHICAGO AVENUE, SUITE 400
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60654
		BUSINESS PHONE:		(312) 334-1579

	MAIL ADDRESS:	
		STREET 1:		600 WEST CHICAGO AVENUE, SUITE 400
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60654
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-3ASR
<SEQUENCE>1
<FILENAME>grpnataiross-3asr.htm
<DESCRIPTION>S-3ASR
<TEXT>
Document 1 - file: grpnataiross-3asr.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exhibit51atairos.htm
<DESCRIPTION>EX-5.1
<TEXT>
Document 2 - file: exhibit51atairos.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>exhibit231atairos.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 3 - file: exhibit231atairos.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>exhibit232atairos.htm
<DESCRIPTION>EX-23.2
<TEXT>
Document 4 - file: exhibit232atairos.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>5
<FILENAME>exhibit233atairos.htm
<DESCRIPTION>EX-23.3
<TEXT>
Document 5 - file: exhibit233atairos.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25.1
<SEQUENCE>6
<FILENAME>exhibit251atairos.htm
<DESCRIPTION>EX-25.1
<TEXT>
Document 6 - file: exhibit251atairos.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>exhibit61a.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: exhibit61a.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>grpnatairosregistrati_imaga.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: grpnatairosregistrati_imaga.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>image_01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 9 - file: image_01.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>image_01a.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 10 - file: image_01a.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>t-11a.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 11 - file: t-11a.jpg

</DOCUMENT>
</SEC-DOCUMENT>