<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144/A</submissionType>
    <previousAccessionNumber>0001959173-26-007093</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001973423</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001490281</issuerCik>
      <issuerName>Groupon, Inc.</issuerName>
      <secFileNumber>001-35335</secFileNumber>
      <issuerAddress>
        <com:street1>35 W. WACKER, FLOOR 25</com:street1>
        <com:city>CHICAGO</com:city>
        <com:stateOrCountry>IL</com:stateOrCountry>
        <com:zipCode>60601</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>3128728670</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Ponrt Jiri</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Former Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>900 Salem Street</com:street1>
          <com:city>Smithfield</com:city>
          <com:stateOrCountry>RI</com:stateOrCountry>
          <com:zipCode>02917</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>20000</noOfUnitsSold>
      <aggregateMarketValue>402085.79</aggregateMarketValue>
      <noOfUnitsOutstanding>40665296</noOfUnitsOutstanding>
      <approxSaleDate>09/23/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>04/13/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>20000</amountOfSecuritiesAcquired>
      <paymentDate>04/13/2024</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jiri Ponrt</name>
        <address>
          <com:street1>35 West Wacker Drive</com:street1>
          <com:street2>25th Floor</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>09/10/2026</saleDate>
      <amountOfSecuritiesSold>13500</amountOfSecuritiesSold>
      <grossProceeds>244778.88</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jiri Ponrt</name>
        <address>
          <com:street1>35 West Wacker Drive</com:street1>
          <com:street2>25th Floor</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>09/11/2026</saleDate>
      <amountOfSecuritiesSold>13500</amountOfSecuritiesSold>
      <grossProceeds>249024.25</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jiri Ponrt</name>
        <address>
          <com:street1>35 West Wacker Drive</com:street1>
          <com:street2>25th Floor</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>09/14/2026</saleDate>
      <amountOfSecuritiesSold>17000</amountOfSecuritiesSold>
      <grossProceeds>321613.45</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jiri Ponrt</name>
        <address>
          <com:street1>35 West Wacker Drive</com:street1>
          <com:street2>25th Floor</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>09/15/2026</saleDate>
      <amountOfSecuritiesSold>13500</amountOfSecuritiesSold>
      <grossProceeds>251538.43</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jiri Ponrt</name>
        <address>
          <com:street1>35 West Wacker Drive</com:street1>
          <com:street2>25th Floor</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>09/16/2026</saleDate>
      <amountOfSecuritiesSold>17000</amountOfSecuritiesSold>
      <grossProceeds>326643.41</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jiri Ponrt</name>
        <address>
          <com:street1>35 West Wacker Drive</com:street1>
          <com:street2>25th Floor</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>09/17/2026</saleDate>
      <amountOfSecuritiesSold>15450</amountOfSecuritiesSold>
      <grossProceeds>294163.07</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jiri Ponrt</name>
        <address>
          <com:street1>35 West Wacker Drive</com:street1>
          <com:street2>25th Floor</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>09/18/2026</saleDate>
      <amountOfSecuritiesSold>17000</amountOfSecuritiesSold>
      <grossProceeds>317554.05</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jiri Ponrt</name>
        <address>
          <com:street1>35 West Wacker Drive</com:street1>
          <com:street2>25th Floor</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>09/21/2026</saleDate>
      <amountOfSecuritiesSold>25000</amountOfSecuritiesSold>
      <grossProceeds>526213.14</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jiri Ponrt</name>
        <address>
          <com:street1>35 West Wacker Drive</com:street1>
          <com:street2>25th Floor</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>09/22/2026</saleDate>
      <amountOfSecuritiesSold>20729</amountOfSecuritiesSold>
      <grossProceeds>443977.81</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>This Form 144 amends and supersedes the Form 144 filed on 09/23/2026. The total shares sold in the Securities Information and Securities to be Sold sections are corrected.</remarks>
    <noticeSignature>
      <noticeDate>10/01/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>06/12/2026</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ Jennifer Ruchti, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Jiri Ponrt</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
