<SEC-DOCUMENT>0001490281-23-000096-index.html : 20230810
<SEC-HEADER>0001490281-23-000096.hdr.sgml : 20230810
<ACCEPTANCE-DATETIME>20230810160252
ACCESSION NUMBER:		0001490281-23-000096
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20230810
DATE AS OF CHANGE:		20230810
EFFECTIVENESS DATE:		20230810

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-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-273871
		FILM NUMBER:		231159177

	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-8
<SEQUENCE>1
<FILENAME>s-88102023.htm
<DESCRIPTION>S-8
<TEXT>
Document 1 - file: s-88102023.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>2
<FILENAME>exhibit107.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 2 - file: exhibit107.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>exhibit51.htm
<DESCRIPTION>EX-5.1
<TEXT>
Document 3 - file: exhibit51.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>exhibit231.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 4 - file: exhibit231.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: image.jpg

</DOCUMENT>
</SEC-DOCUMENT>