As filed with the Securities and Exchange Commission on November 3, 2011

Registration No. 333-

 

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 


 

FORM S-1

 

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 No.)

 

600 West Chicago Avenue, Suite 620

Chicago, Illinois 60654

312-676-5773

(Address, including zip code, and telephone number, including area code, of Registrant’s principal executive offices)

 


 

Andrew D. Mason

Chief Executive Officer

Groupon, Inc.

600 West Chicago Avenue, Suite 620

Chicago, Illinois 60654

312-676-5773

(Name, address, including zip code, and telephone number, including area code, of agent for service)

 


 

With a copy to:

 

Steven J. Gavin, Esq.

Matthew F. Bergmann, Esq.

Winston & Strawn LLP

35 West Wacker Drive

Chicago, Illinois 60601

312-558-5600

 

David R. Schellhase, Esq.

General Counsel

Groupon, Inc.

600 West Chicago Avenue, Suite 620

Chicago, Illinois 60654

312-676-5773

 

Peter M. Astiz, Esq.

Gregory M. Gallo, Esq.

Jason C. Harmon, Esq.

DLA Piper LLP (US)

2000 University Avenue

East Palo Alto, California 94303

650-833-2036

 


 

Approximate date of commencement of proposed sale to the public:  As soon as practicable after this Registration Statement becomes effective.

 

If the only securities being registered on this form are being offered pursuant to dividend or interest reinvestment plans, check the following box.  o

 

If any of the securities being registered on this form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, other than securities offered only in connection with dividend or interest reinvestment plans, check the following box.  o

 

If this form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.  x  (File No. 333-174661)

 

If this form is a post-effective amendment filed pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.  o

 

If this Form is a registration statement pursuant to General Instruction I.D. or a post-effective amendment thereto that shall become effective upon filing with the Commission pursuant to Rule 462(e) under the Securities Act, check the following box. o

 

                                               If this Form is a post-effective amendment to a registration statement filed pursuant General Instruction I.D. filed to register additional securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box.  o

 

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

 

Large accelerated filer o

Accelerated filer o

Non-accelerated filer x

Smaller reporting company o

 

CALCULATION OF REGISTRATION FEE

 

Title of Each Class of Securities
to be Registered

 

Amount to be
Registered(1)

 

Proposed
Maximum
Offering
Price
Per Share

 

Proposed
Maximum
Aggregate
Offering Price

 

Amount of
Registration
Fee

 

Class A Common Stock, $0.0001 par value

 

5,750,000

 

$

20.00

 

$

115,000,000

 

$

13,179

 

(1)                                  The registration fee is calculated in accordance with Rule 457(a) under the Securities Act of 1933, as amended, based on the proposed maximum aggregate offering price.  The registrant previously registered securities at an aggregate offering price not to exceed $621,000,000 on a Registration Statement on Form S-1 (File No. 333-174661), which was declared effective by the Securities and Exchange Commission on November 3, 2011.  In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a proposed maximum aggregate offering price of $115,000,000 is hereby registered, which includes shares issuable upon the exercise of the underwriters’ over-allotment option.

 


 

This Registration Statement shall become effective upon filing with the U.S. Securities and Exchange Commission in accordance with Rule 462(b) under the Securities Act.

 

 

 



 

EXPLANATORY NOTE

 

This Registration Statement on Form S-1 (this “462(b) Registration Statement”) is being filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, for the purpose of registering 5,750,000 shares of Class A Common Stock, par value $0.0001 per share, of Groupon, Inc.  This 462(b) Registration Statement relates to the initial public offering of shares of Class A Common Stock contemplated by the Registration Statement on Form S-1 (File No. 333-174661), which was initially filed on June 2, 2011, and which, as amended, was declared effective by the Securities and Exchange Commission on November 3, 2011.  Pursuant to Rule 462(b), the contents of the Registration Statement on Form S-1 (File No. 333-174661), including the exhibits thereto, are hereby incorporated by reference into this 462(b) Registration Statement.

 

2



 

PART II
INFORMATION NOT REQUIRED IN PROSPECTUS

 

ITEM 16.               EXHIBITS

 

The following Exhibits are filed as part of this Registration Statement:

 

Exhibit
Number

 

Description

 

 

 

5.1

 

Opinion of Winston & Strawn LLP.

 

 

 

23.1

 

Consent of Ernst & Young LLP for Groupon, Inc.

 

 

 

23.2

 

Consent of Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft.

 

 

 

23.3

 

Consent of Ernst & Young ShinNihon LLC.

 

 

 

23.4

 

Consent of Ernst & Young LLP for Ludic Labs, Inc. and Goodrec, Inc.

 

 

 

23.5

 

Consent of Winston & Strawn LLP (included in Exhibit 5.1).

 

3



 

SIGNATURES

 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Chicago, Illinois, on the 3rd day of November, 2011.

 

 

Groupon, Inc.

 

 

 

/s/ Andrew D. Mason

 

Name:

Andrew D. Mason

 

Title:

Chief Executive Officer

 

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

 

 

Signature

 

Title

 

Date

 

 

 

 

 

/s/ Andrew D. Mason

 

President, Chief Executive Officer and

 

November 3, 2011

Andrew D. Mason

 

Director

 

 

 

 

(Principal Executive Officer)

 

 

 

 

 

 

 

*

 

Chief Financial Officer

 

November 3, 2011

Jason E. Child

 

(Principal Financial Officer)

 

 

 

 

 

 

 

*

 

Chief Accounting Officer

 

November 3, 2011

Joseph Del Preto

 

(Principal Accounting Officer)

 

 

 

 

 

 

 

*

 

Director

 

November 3, 2011

Peter J. Barris

 

 

 

 

 

 

 

 

 

*

 

Director

 

November 3, 2011

Kevin J. Efrusy

 

 

 

 

 

 

 

 

 

*

 

Director

 

November 3, 2011

Mellody Hobson

 

 

 

 

 

 

 

 

 

*

 

Director

 

November 3, 2011

Bradley A. Keywell

 

 

 

 

 

 

 

 

 

*

 

Director

 

November 3, 2011

Eric P. Lefkofsky

 

 

 

 

 

 

 

 

 

*

 

Director

 

November 3, 2011

Theodore J. Leonsis

 

 

 

 

 

 

 

 

 

*

 

Director

 

November 3, 2011

Howard Schultz

 

 

 

 

 

 

By:

/s/ Andrew D. Mason

 

 

Andrew D. Mason, as attorney-in-fact

 

 

4



 

EXHIBIT INDEX

 

Exhibit
Number

 

Description

 

 

 

5.1

 

Opinion of Winston & Strawn LLP.

 

 

 

23.1

 

Consent of Ernst & Young LLP for Groupon, Inc.

 

 

 

23.2

 

Consent of Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft.

 

 

 

23.3

 

Consent of Ernst & Young ShinNihon LLC.

 

 

 

23.4

 

Consent of Ernst & Young LLP for Ludic Labs, Inc. and Goodrec, Inc.

 

 

 

23.5

 

Consent of Winston & Strawn LLP (included in Exhibit 5.1).

 

5