Amit Shah's Late Form 3 Filing for Groupon Director Role

This is a Form 3 filing by Amit Shah, a director of Groupon, Inc. (GRPN), reporting his initial statement of beneficial ownership of securities. The filing is being submitted late due to an unanticipated delay in establishing the reporting person's EDGAR filing codes. The document includes a power of attorney executed on March 20, 2026, appointing Dane A. Drobny, Kevin P. McCormick, and Gina M. Chereck as attorneys-in-fact to file Section 16 reports (Forms 3, 4, and 5) on Shah's behalf. The filing indicates that Shah owns no securities, as both the derivative and non-derivative tables are empty and marked with 'noSecuritiesOwned: 1'. This is a routine filing for a new director to establish reporting compliance.