Groupon (GRPN) S-8 Registration of securities for employees

As filed with the Securities and Exchange Commission on August 8, 2022

Registration No. 333-

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM S-8

REGISTRATION STATEMENT

UNDER

THE SECURITIES ACT OF 1933

GROUPON, INC.

(Exact name of registrant as specified in its charter)

Delaware (State or other jurisdiction of
incorporation or organization) 27-0903295 (I.R.S. Employer Identification Number)

600 West Chicago Avenue, Suite 400 Chicago, Illinois (Address of Principal Executive Offices) 60654 (Zip Code)

Groupon, Inc. 2011 Incentive Plan

(Full title of the plan)

Dane Drobny

General Counsel and Corporate Secretary

Groupon, Inc.

600 West Chicago Avenue, Suite 400

Chicago, Illinois 60654

(Name and address of agent for service)

(312) 334-1579

(Telephone number, including area code, of agent for service)

copies to:

Steven J. Gavin, Esq.

Winston & Strawn LLP

35 West Wacker Drive

Chicago, Illinois 60601

312-558-5600

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act:

Large accelerated filer	Accelerated filer
Non-accelerated filer      (Do not check if smaller reporting company)	Smaller reporting company
	Emerging growth company

EXPLANATORY NOTE

    Pursuant to General Instruction E of Form S-8, this registration statement (the “Registration Statement”) registers an additional 2,500,000 shares of common stock, par value $0.0001 of Groupon, Inc. (the “Registrant”) that may be awarded under the Groupon, Inc. 2011 Incentive Plan, as amended and restated. The contents of the registration statements on Form S-8 as filed on October 31, 2016 (File No. 333-214351) and July 30, 2019 (File No. 333-232902) are incorporated by reference into this Registration Statement.

PART II

INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.    Incorporation of Documents by Reference.

The Securities and Exchange Commission (the “SEC”) allows us to “incorporate by reference” into this Registration Statement the information we file with them, which means that we can disclose important information to you by referring to those documents. Any statement contained or incorporated by reference in this Registration Statement shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein, or in any subsequently filed document which also is incorporated by reference herein, modifies or supersedes such earlier statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. We incorporate by reference into this Registration Statement the following documents:

(a)Annual Report on Form 10-K for the year ended December 31, 2021;

(b)Quarterly Reports on Form 10-Q for the quarters ended March 31, 2022 and June 30, 2022;

(c)Current Reports on Form 8-K filed with the SEC on June 13, 2022 and June 17, 2022;

(d)the description of our Common Stock, registered under Section 12 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) (incorporated by reference to Exhibit 4.4 to our Annual Report on Form 10-K for the fiscal year ended December 31, 2021, filed with the SEC on February 28, 2022), and as amended by any subsequent amendment or any report filed for the purpose of updating such description; and

(e)all documents filed by us under Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act before the termination of the offering of securities under this prospectus.

Nothing in this Registration Statement shall be deemed to incorporate information furnished but not filed with the SEC pursuant to Item 2.02, Item 7.01 or Item 9.01 of Form 8-K.

Item 8.    Exhibits.

Exhibit Number	Description
4.1	Groupon, Inc. 2011 Incentive Plan, as amended and restated (incorporated by reference to Appendix B to the Registrant’s Definitive Proxy Statement on Schedule DEF14A, filed with the SEC on April 27, 2022).
5.1*	Opinion of Winston & Strawn LLP.
23.1*	Consent of Deloitte & Touche LLP.
23.2*	Consent of Winston & Strawn LLP (included in opinion filed as Exhibit 5.1).
24.1*	Powers of Attorney (included on signature page).
107*	Filing Fee Table

*    Filed herewith.

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Chicago, State of Illinois on this 8th day of August, 2022.

GROUPON, INC.
By:	/s/ Damien Schmitz
	Damien Schmitz
	Interim Chief Financial Officer

POWER OF ATTORNEY

Each person whose signature appears below hereby constitutes and appoints each of Kedar Deshpande, Damien Schmitz and Dane Drobny his or her true and lawful attorney-in-fact and agent with full powers of substitution and resubstitution, for the undersigned and in the name of the undersigned, in any and all capacities, to sign any or all amendments (including post-effective amendments) to this Registration Statement on Form S-8, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

Signature	Title	Date
/s/ Kedar Deshpande	Chief Executive Officer and	August 8, 2022
Kedar Deshpande	Director (Principal Executive Officer)
/s/ Damien Schmitz	Interim Chief Financial Officer (Principal Financial	August 8, 2022
Damien Schmitz	Officer)
/s/ Kerrie Dvorak	Chief Accounting Officer (Principal	August 8, 2022
Kerrie Dvorak	Accounting Officer)
/s/ Theodore J. Leonsis	Director	August 8, 2022
Theodore J. Leonsis
/s/ Helen Vaid	Director	August 8, 2022
Helen Vaid
/s/ Robert J. Bass	Director	August 8, 2022
Robert J. Bass
/s/ Eric Lefkofsky	Director	August 8, 2022
Eric Lefkofsky
/s/ Dusan Senkypl	Director	August 8, 2022
Dusan Senkypl
/s/ Deborah Wahl	Director	August 8, 2022
Deborah Wahl
/s/ Peter J. Barris	Director	August 8, 2022
Peter J. Barris
/s/ Valerie Mosley	Director	August 8, 2022
Valerie Mosley