SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


SCHEDULE 13G/A


UNDER THE SECURITIES EXCHANGE ACT OF 1934
(Amendment No. 1)*


Groupon, Inc.

(Name of Issuer)


Common Stock, par value $0.0001 per share

(Title of Class of Securities)


399473206

(CUSIP Number)


09/30/2025

(Date of Event Which Requires Filing of this Statement)


Check the appropriate box to designate the rule pursuant to which this Schedule is filed:
   Rule 13d-1(b)
   Rule 13d-1(c)
   Rule 13d-1(d)






SCHEDULE 13G/A
CUSIP No.
399473206


1 Names of Reporting Persons

Windward Management LP
2 Check the appropriate box if a member of a Group (see instructions)

  (a)
  (b)
3SEC Use Only
4 Citizenship or Place of Organization

DELAWARE
Number of Shares Beneficially Owned by Each Reporting Person With:
5 Sole Voting Power: 0.00
6 Shared Voting Power: 2,644,700.00
7 Sole Dispositive Power: 0.00
8 Shared Dispositive Power: 2,644,700.00
9 Aggregate Amount Beneficially Owned by Each Reporting Person

2,644,700.00
10 Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11 Percent of class represented by amount in row (9)

6.5 %
12 Type of Reporting Person (See Instructions)

IA, PN



SCHEDULE 13G/A
CUSIP No.
399473206


1 Names of Reporting Persons

Windward Management LLC
2 Check the appropriate box if a member of a Group (see instructions)

  (a)
  (b)
3SEC Use Only
4 Citizenship or Place of Organization

DELAWARE
Number of Shares Beneficially Owned by Each Reporting Person With:
5 Sole Voting Power: 0.00
6 Shared Voting Power: 2,644,700.00
7 Sole Dispositive Power: 0.00
8 Shared Dispositive Power: 2,644,700.00
9 Aggregate Amount Beneficially Owned by Each Reporting Person

2,644,700.00
10 Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11 Percent of class represented by amount in row (9)

6.5 %
12 Type of Reporting Person (See Instructions)

HC, OO



SCHEDULE 13G/A
CUSIP No.
399473206


1 Names of Reporting Persons

Marc Chalfin
2 Check the appropriate box if a member of a Group (see instructions)

  (a)
  (b)
3SEC Use Only
4 Citizenship or Place of Organization

UNITED STATES
Number of Shares Beneficially Owned by Each Reporting Person With:
5 Sole Voting Power: 0.00
6 Shared Voting Power: 2,644,700.00
7 Sole Dispositive Power: 0.00
8 Shared Dispositive Power: 2,644,700.00
9 Aggregate Amount Beneficially Owned by Each Reporting Person

2,644,700.00
10 Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11 Percent of class represented by amount in row (9)

6.5 %
12 Type of Reporting Person (See Instructions)

HC, IN



SCHEDULE 13G/A
CUSIP No.
399473206


1 Names of Reporting Persons

Windward Management Partners Master Fund, Ltd.
2 Check the appropriate box if a member of a Group (see instructions)

  (a)
  (b)
3SEC Use Only
4 Citizenship or Place of Organization

CAYMAN ISLANDS
Number of Shares Beneficially Owned by Each Reporting Person With:
5 Sole Voting Power: 0.00
6 Shared Voting Power: 2,369,700.00
7 Sole Dispositive Power: 0.00
8 Shared Dispositive Power: 2,369,700.00
9 Aggregate Amount Beneficially Owned by Each Reporting Person

2,369,700.00
10 Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11 Percent of class represented by amount in row (9)

5.8 %
12 Type of Reporting Person (See Instructions)

OO




SCHEDULE 13G/A

Item 1. 
(a) Name of issuer:

Groupon, Inc.
(b) Address of issuer's principal executive offices:

35 W. Wacker Drive, Floor 25, Chicago, Illinois 60601
Item 2. 
(a) Name of person filing:

Windward Management LP Windward Management LLC Marc Chalfin Windward Management Partners Master Fund, Ltd.
(b) Address or principal business office or, if none, residence:

Windward Management LP C/O WINDWARD MANAGEMENT LLC 1691 MICHIGAN AVENUE, SUITE 510 MIAMI BEACH, FL 33139 Windward Management LLC 1691 MICHIGAN AVENUE, SUITE 510 MIAMI BEACH, FL 33139 Marc Chalfin C/O WINDWARD MANAGEMENT LLC 1691 MICHIGAN AVENUE, SUITE 510 MIAMI BEACH, FL 33139 Windward Management Partners Master Fund, Ltd. C/O WINDWARD MANAGEMENT LLC 1691 MICHIGAN AVENUE, SUITE 510 MIAMI BEACH, FL 33139
(c) Citizenship:

Windward Management LP - Delaware Windward Management LLC - Delaware Marc Chalfin - United States Windward Management Partners Master Fund, Ltd. - Cayman Islands
(d) Title of class of securities:

Common Stock, par value $0.0001 per share
(e) CUSIP No.:

399473206
Item 3.If this statement is filed pursuant to §§ 240.13d-1(b) or 240.13d-2(b) or (c), check whether the person filing is a:
(a)   Broker or dealer registered under section 15 of the Act (15 U.S.C. 78o);
(b)   Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c);
(c)   Insurance company as defined in section 3(a)(19) of the Act (15 U.S.C. 78c);
(d)   Investment company registered under section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8);
(e)   An investment adviser in accordance with § 240.13d-1(b)(1)(ii)(E);
(f)   An employee benefit plan or endowment fund in accordance with § 240.13d-1(b)(1)(ii)(F);
(g)   A parent holding company or control person in accordance with § 240.13d-1(b)(1)(ii)(G);
(h)   A savings associations as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);
(i)   A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a-3);
(j)   A non-U.S. institution in accordance with § 240.13d-1(b)(1)(ii)(J). If filing as a non-U.S. institution in accordance with § 240.13d-1(b)(1)(ii)(J),
       please specify the type of institution:
(k)   Group, in accordance with Rule 240.13d-1(b)(1)(ii)(K).
 
Item 4.Ownership
(a) Amount beneficially owned:

Windward Management LP - 2,644,700 Windward Management LLC - 2,644,700 Marc Chalfin - 2,644,700 Windward Management Partners Master Fund, Ltd. - 2,369,700 As of September 30, 2025, the reporting persons beneficially owned 1,642,000 shares of the issuer's Common Stock, par value $0.0001 per share. The amount of Common Stock, par value $0.0001 per share of the issuer beneficially owned by the reporting persons reported in this filing is current as of the date of this filing.
(b) Percent of class:

Windward Management LP -6.5% Windward Management LLC - 6.5% Marc Chalfin - 6.5% Windward Management Partners Master Fund, Ltd. - 5.8%  %
(c) Number of shares as to which the person has:
  (i) Sole power to vote or to direct the vote:

Windward Management LP - 0 Windward Management LLC - 0 Marc Chalfin - 0 Windward Management Partners Master Fund, Ltd. - 0

  (ii) Shared power to vote or to direct the vote:

Windward Management LP - 2,644,700 Windward Management LLC - 2,644,700 Marc Chalfin - 2,644,700 Windward Management Partners Master Fund, Ltd. - 2,369,700

  (iii) Sole power to dispose or to direct the disposition of:

Windward Management LP - 0 Windward Management LLC - 0 Marc Chalfin - 0 Windward Management Partners Master Fund, Ltd. - 0

  (iv) Shared power to dispose or to direct the disposition of:

Windward Management LP - 2,644,700 Windward Management LLC - 2,644,700 Marc Chalfin - 2,644,700 Windward Management Partners Master Fund, Ltd. - 2,369,700

Item 5.Ownership of 5 Percent or Less of a Class.
 
Item 6.Ownership of more than 5 Percent on Behalf of Another Person.
 
If any other person is known to have the right to receive or the power to direct the receipt of dividends from, or the proceeds from the sale of, such securities, a statement to that effect should be included in response to this item and, if such interest relates to more than 5 percent of the class, such person should be identified. A listing of the shareholders of an investment company registered under the Investment Company Act of 1940 or the beneficiaries of employee benefit plan, pension fund or endowment fund is not required.


All of the securities reported in this Schedule 13G are directly owned by advisory clients of Windward Management LP. None of those advisory clients, other than Windward Management Partners Master Fund, Ltd., may be deemed to beneficially own more than 5% of the Common Stock, $0.01 par value.
Item 7.Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company or Control Person.
 
If a parent holding company has filed this schedule, pursuant to Rule 13d-1(b)(ii)(G), so indicate under Item 3(g) and attach an exhibit stating the identity and the Item 3 classification of the relevant subsidiary. If a parent holding company has filed this schedule pursuant to Rule 13d-1(c) or Rule 13d-1(d), attach an exhibit stating the identification of the relevant subsidiary.


Please see Exhibit B attached hereto.
Item 8.Identification and Classification of Members of the Group.
 
Not Applicable
Item 9.Notice of Dissolution of Group.
 
Not Applicable

Item 10.Certifications:
 
By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.

    SIGNATURE 
 
After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

 
Windward Management LP
 Signature:By: Windward Management LLC, its general partner, By: /s/ Marc Chalfin
 Name/Title:Marc Chalfin / Managing Member
 Date:11/14/2025
 
Windward Management LLC
 Signature:/s/ Marc Chalfin
 Name/Title:Marc Chalfin / Managing Member
 Date:11/14/2025
 
Marc Chalfin
 Signature:/s/ Marc Chalfin
 Name/Title:Marc Chalfin
 Date:11/14/2025
 
Windward Management Partners Master Fund, Ltd.
 Signature:/s/ Marc Chalfin
 Name/Title:Marc Chalfin / Authorized Signatory
 Date:11/14/2025
Comments accompanying signature: * Each Reporting Person disclaims beneficial ownership of the reported securities except to the extent of his, her or its pecuniary interest therein, and this report shall not be deemed an admission that such Reporting Person is the beneficial owner of the securities for purposes of Section 16 of the Securities Exchange Act of 1934, as amended, or for any other purpose. To the extent that "ownership of 5 percent or less of a class" was indicated in Item 5, such response only applies to the Reporting Person(s) that indicated elsewhere herein that it beneficially owns five percent (5%) or less of the class.
Exhibit Information: [Exhibit A - Joint Filing Agreement] [Exhibit B - Control Person Identification]

 

 

Exhibit A

JOINT FILING AGREEMENT

The undersigned agree that this Schedule 13G Amendment No. 1 dated November 14, 2025 relating to the Common Stock, par value $0.0001 per share, of Groupon, Inc. shall be filed on behalf of the undersigned.

 

WINDWARD MANAGEMENT LP

By: Windward Management LLC, its general partner

 

By: /s/ Marc Chalfin

  Name: Marc Chalfin
  Title:   Managing Member

 

 

 

WINDWARD MANAGEMENT LLC

 

By: /s/ Marc Chalfin

  Name: Marc Chalfin
  Title:   Managing Member

 

 

 

MARC CHALFIN

 

By: /s/ Marc Chalfin

 

 

 

WINDWARD MANAGEMENT PARTNERS MASTER FUND, LTD.

 

By: /s/ Marc Chalfin

  Name: Marc Chalfin
  Title:   Authorized Signatory

 

 

 

 

Exhibit B

CONTROL PERSON IDENTIFICATION

Windward Management LP is the relevant entity for which each of Marc Chalfin and Windward Management LLC may be considered a control person.