<SEC-DOCUMENT>0000921895-24-000114.txt : 20240123
<SEC-HEADER>0000921895-24-000114.hdr.sgml : 20240123
<ACCEPTANCE-DATETIME>20240123164435
ACCESSION NUMBER:		0000921895-24-000114
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240119
FILED AS OF DATE:		20240123
DATE AS OF CHANGE:		20240123

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Pale Fire Capital SE
		CENTRAL INDEX KEY:			0001922318
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35335
		FILM NUMBER:		24553161

	BUSINESS ADDRESS:	
		STREET 1:		ZATECKA 55/14, JOSEFOV
		CITY:			PRAGUE
		STATE:			2N
		ZIP:			110 00
		BUSINESS PHONE:		420 777-767-773

	MAIL ADDRESS:	
		STREET 1:		ZATECKA 55/14, JOSEFOV
		CITY:			PRAGUE
		STATE:			2N
		ZIP:			110 00

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Barta Jan
		CENTRAL INDEX KEY:			0001892479
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35335
		FILM NUMBER:		24553162

	MAIL ADDRESS:	
		STREET 1:		NA BATERIICH 104/35, BREVNOV
		CITY:			PRAGUE
		STATE:			2N
		ZIP:			16200

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Pale Fire Capital SICAV a.s.
		CENTRAL INDEX KEY:			0001959667
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35335
		FILM NUMBER:		24553160

	BUSINESS ADDRESS:	
		STREET 1:		ZATECKA 55/14, JOSEFOV
		CITY:			PRAGUE
		STATE:			2N
		ZIP:			110 00
		BUSINESS PHONE:		420 777-767-773

	MAIL ADDRESS:	
		STREET 1:		ZATECKA 55/14, JOSEFOV
		CITY:			PRAGUE
		STATE:			2N
		ZIP:			110 00

REPORTING-OWNER:	

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

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35335
		FILM NUMBER:		24553163

	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]
		ORGANIZATION NAME:           	07 Trade & Services
		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>form413335002_01232024.xml
<DESCRIPTION>OWNERSHIP DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-01-19</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>0</isOther>
            <officerTitle>Interim CEO</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001892479</rptOwnerCik>
            <rptOwnerName>Barta Jan</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>NA BATERIICH 104/35, BREVNOV</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>PRAGUE</rptOwnerCity>
            <rptOwnerState>2N</rptOwnerState>
            <rptOwnerZipCode>16200</rptOwnerZipCode>
            <rptOwnerStateDescription>CZECH REPUBLIC</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001922318</rptOwnerCik>
            <rptOwnerName>Pale Fire Capital SE</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>ZATECKA 55/14, JOSEFOV</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>PRAGUE</rptOwnerCity>
            <rptOwnerState>2N</rptOwnerState>
            <rptOwnerZipCode>110 00</rptOwnerZipCode>
            <rptOwnerStateDescription>CZECH REPUBLIC</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001959667</rptOwnerCik>
            <rptOwnerName>Pale Fire Capital SICAV a.s.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>ZATECKA 55/14, JOSEFOV</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>PRAGUE</rptOwnerCity>
            <rptOwnerState>2N</rptOwnerState>
            <rptOwnerZipCode>110 00</rptOwnerZipCode>
            <rptOwnerStateDescription>CZECH REPUBLIC</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionDate>
                <value>2024-01-19</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>X</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness></transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>3140660</value>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>11.3000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10180970</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Pale Fire Capital SICAV a.s.</value>
                    <footnoteId id="F4"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>445261</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F5"/>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>100</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Pale Fire Capital SE</value>
                    <footnoteId id="F6"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Subscription Rights (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>11.30</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2024-01-19</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>X</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness></transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>6877561</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2023-11-20</value>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1528586</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Pale Fire Capital SICAV a.s.</value>
                    <footnoteId id="F4"/>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">This Form 4 is filed jointly by Jan Barta, Dusan Senkypl, Pale Fire Capital SICAV a.s. (&quot;PFC SICAV&quot;) and Pale Fire Capital SE (&quot;Pale Fire Capital&quot; and together with Messrs. Barta and Senkypl and PFC SICAV, the &quot;Reporting Persons&quot;). Each of the Reporting Persons 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 (the &quot;Common Stock&quot;). Messrs. Barta and Senkypl are also directors of the Issuer, with Mr. Senkypl also serving as its interim Chief Executive Officer.</footnote>
        <footnote id="F2">Represents shares of Common Stock purchased by PFC SICAV following the exercise of its subscription rights and over-subscription privilege pursuant to the Issuer's rights offering (the &quot;Rights Offering&quot;), as described in the Issuer's prospectus supplement dated November 21, 2023. Includes 1,612,074 shares of Common Stock purchased pursuant to the exercise of its over-subscription privilege in connection with the Rights Offering.</footnote>
        <footnote id="F3">Each holder of Common Stock as of November 20, 2023 received one right for each share of Common Stock, and each right entitled the holder of Common Stock to purchase 0.222257 shares of Common Stock at the subscription price of $11.30 per whole share of Common Stock. The Rights Offering expired on January 17, 2024. The number of shares of Common Stock purchased by PFC SICAV was not determined until January 19, 2024.</footnote>
        <footnote id="F4">Represents securities directly owned by PFC SICAV. Pale Fire Capital, as the controlling person and sole shareholder of PFC SICAV, may be deemed to beneficially own the securities directly owned by PFC SICAV. Mr. Barta, as a control person and Chairman of the supervisory board of Pale Fire Capital, may be deemed to beneficially own the securities directly owned by PFC SICAV. 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 PFC SICAV.</footnote>
        <footnote id="F5">Represents securities owned solely by Mr. Senkypl.</footnote>
        <footnote id="F6">Represents securities directly owned by Pale Fire Capital. Mr. Barta, as a control person and Chairman of the supervisory board of Pale Fire Capital, may be deemed to beneficially own the securities directly owned by Pale Fire Capital. 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>
    </footnotes>

    <ownerSignature>
        <signatureName>By: /s/ Dusan Senkypl</signatureName>
        <signatureDate>2024-01-23</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>By: /s/ Jan Barta</signatureName>
        <signatureDate>2024-01-23</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>Pale Fire Capital SE, By: /s/ Dusan Senkypl, Chairman of the Board</signatureName>
        <signatureDate>2024-01-23</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>Pale Fire Capital SICAV a.s., By: /s/ Martin Trpak, Authorized Representative</signatureName>
        <signatureDate>2024-01-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
