<SEC-DOCUMENT>0001493152-24-049921-index.html : 20241213
<SEC-HEADER>0001493152-24-049921.hdr.sgml : 20241213
<ACCEPTANCE-DATETIME>20241213103900
ACCESSION NUMBER:		0001493152-24-049921
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241213
DATE AS OF CHANGE:		20241213
GROUP MEMBERS:		ABRAHAM MORRIS SHAMAH
GROUP MEMBERS:		AMS INVESTORS, LLC
GROUP MEMBERS:		JOSEPH A. COHEN
GROUP MEMBERS:		LINMAR CAPITAL FUND, LP

SUBJECT COMPANY:	

	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

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-86655
		FILM NUMBER:		241547146

	BUSINESS ADDRESS:	
		STREET 1:		35 W. WACKER, FLOOR 25
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60601
		BUSINESS PHONE:		(773) 945-6801

	MAIL ADDRESS:	
		STREET 1:		35 W. WACKER, FLOOR 25
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60601

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GARNET EQUITY CAPITAL HOLDINGS, INC.
		CENTRAL INDEX KEY:			0001423876
		ORGANIZATION NAME:           	
		IRS NUMBER:				133755685
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		575 MADISON AVENUE
		STREET 2:		SUITE 1601
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		(212) 755-7577

	MAIL ADDRESS:	
		STREET 1:		575 MADISON AVENUE
		STREET 2:		SUITE 1601
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GARNET CAPITAL HOLDINGS, INC.
		DATE OF NAME CHANGE:	20080114
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>formsc13g.htm
<TEXT>
Document 1 - file: formsc13g.htm

</DOCUMENT>
</SEC-DOCUMENT>