<SEC-DOCUMENT>0001922405-23-000007.txt : 20230901
<SEC-HEADER>0001922405-23-000007.hdr.sgml : 20230901
<ACCEPTANCE-DATETIME>20230901191535
ACCESSION NUMBER:		0001922405-23-000007
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20230830
FILED AS OF DATE:		20230901
DATE AS OF CHANGE:		20230901

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Senkypl Dusan
		CENTRAL INDEX KEY:			0001922405

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35335
		FILM NUMBER:		231233708

	MAIL ADDRESS:	
		STREET 1:		JESTRABI 493, OSNICE
		CITY:			JESENICE
		STATE:			2N
		ZIP:			252 42

ISSUER:		

	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

	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>4
<SEQUENCE>1
<FILENAME>wk-form4_1693610125.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2023-08-30</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001490281</issuerCik>
        <issuerName>Groupon, Inc.</issuerName>
        <issuerTradingSymbol>GRPN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001922405</rptOwnerCik>
            <rptOwnerName>Senkypl Dusan</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>JESTRABI 493, OSNICE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>JESENICE</rptOwnerCity>
            <rptOwnerState>2N</rptOwnerState>
            <rptOwnerZipCode>252 42</rptOwnerZipCode>
            <rptOwnerStateDescription>CZECH REPUBLIC</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>1</isOther>
            <officerTitle>Interim CEO</officerTitle>
            <otherText>See Footnote 1</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionDate>
                <value>2023-08-30</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2023-08-30</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F2"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3851</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>4.73</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>445261</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>100</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Pale Fire Capital SE</value>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>6716966</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Pale Fire Capital SICAV a.s.</value>
                    <footnoteId id="F4"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Mr. Senkypl may be deemed to be a member of a Section 13(d) group that collectively beneficially owns more than 10% of the Issuer's outstanding shares of common stock, par value $0.0001 per share (the &quot;Shares&quot;). Mr. Senkypl is also a director and interim Chief Executive Officer of the Issuer.</footnote>
        <footnote id="F2">Shares forfeited to satisfy the mandatory tax withholding requirement upon vesting of restricted shares. This is not an open market sale of securities. As previously disclosed in the Form 4 filed on June 17, 2022, the restricted stock unit grant was scheduled to vest on June 15, 2023, but was delayed until August 30, 2023 due to administrative issues.</footnote>
        <footnote id="F3">Represents securities directly owned by Pale Fire Capital SE (&quot;Pale Fire Capital&quot;). Mr. Senkypl, as a control person and Chairman of the board of Pale Fire Capital, may be deemed to beneficially own the securities directly owned by Pale Fire Capital.</footnote>
        <footnote id="F4">Represents securities directly owned by Pale Fire Capital SICAV a.s. (&quot;PFC SICAV&quot;). Mr. Senkypl, as a control person and Chairman of the board of Pale Fire Capital, which is the controlling person and sole shareholder of PFC SICAV, may be deemed to beneficially own the securities directly owned by PFC SICAV.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Meagan LeGear, by Power of Attorney</signatureName>
        <signatureDate>2023-09-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
