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Business Profile

Ecommerce

Groupon, Inc.

Headquarters

This business is NOT BBB Accredited.

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Complaints

This profile includes complaints for Groupon, Inc.'s headquarters and its corporate-owned locations. To view all corporate locations, see

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Groupon, Inc. has 8 locations, listed below.

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    Customer Complaints Summary

    • 3,858 total complaints in the last 3 years.
    • 1,332 complaints closed in the last 12 months.

    If you've experienced an issue

    Submit a Complaint

    The complaint text that is displayed might not represent all complaints filed with BBB. Some consumers may elect to not publish the details of their complaints, some complaints may not meet BBB's standards for publication, or BBB may display a portion of complaints when a high volume is received for a particular business.

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    Complaint status

    Complaint type

    • Initial Complaint

      Date:11/12/2023

      Type:Service or Repair Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      Order # ********** | Purchased on Sep 1, 2023 On 1 September 2023, I logged into Groupon to purchase bowling coupons for my daughter. Upon checking out I saw that the amount charged was $189.00 which was significantly more than the $69.00 bowling Groupon. I am not sure when or how, but I had unknowingly added a $120.00 flying ******s groupon in my cart. I immediately tried to cancel for a refund, but the website only gave me the option to trade in the Groupon for credits which was fine. On 8 November I went to use the credits to discover that it had disappeared, and the flying ****** was back. I contacted the service desk and advised them that I traded this in, and this was purchased in error hence why it was immediately traded in. They stated that I didn't use the credits fast enough so they restored the unwanted flight ****** Groupon. I informed them that I am unable to use that Groupon and requested the credits be restored so I do not lose my $120.00, which is a lot of money for me. All I want is the credits, so I don't lose my money.

      Business Response

      Date: 11/20/2023

      Hello *******,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: Many apologies for the trouble. 

      We were recently notified by your financial institution that a dispute had been issued against a purchase you madespecifically, your Groupon for ***************************************. We recommend reaching back out to your financial institution directly to discuss a resolution
       
      Thank you for your understanding.
       
      With care and kind regards,
       
      Swagat B
      Manager
      Groupon Customer Support

      Customer Answer

      Date: 11/22/2023

       
      Complaint: 20859719

      I am rejecting this response because:

      The business not offered a resolution, it told me to contact my financial institution. They did not offer the credit I requested or any option at all.

      Sincerely,

      ***************************

      Business Response

      Date: 11/27/2023

      Hello *******,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: I'm sorry for the continued frustration, but if you have already disputed the charge with your financial institution, then we have to let that process run its course. Instead of resolving the issue with us, you should work with them directly to discuss a resolution.
       
      Thank you for your understanding.
       
      With care and kind regards,
       
      Swagat B
      Manager
      Groupon Customer Support
    • Initial Complaint

      Date:11/12/2023

      Type:Product Issues
      Status:
      ResolvedMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      I purchased a Groupon (Order # ****-146363-454545) and contacted the vendor at least 3 times to set an appointment over the course of 2 months. I believe the first time she needed more notice, the second time she had equipment issues, the third time she wasnt available even though the request was a week in advance and she promised to make up for the equipment issue. No matter the time I called, she only communicated via text, but no clarity provided. When a customer cant coordinate with the vendor, ********************** refunds the unused voucher. Now, Groupon has no phone number for customer support, but outsourced reps keep telling me to try the vendor again, in an attempt to avoid refunding me. I purchased the voucher in good faith and while I understand Groupon cant guarantee the service/product, nor are they to blame for the vendors lack of professionalism , but they should process a refund asap because the order is not expired and I have already attempted to use the voucher multiple times.

      Business Response

      Date: 11/21/2023

      Hello ****,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: Many apologies for the trouble. 

      To make things right, I've gone ahead and issued a full refund to your original form of payment and removed this Groupon from your account. You'll receive a separate automated email message to confirm this as well. Please note that while we issue all refunds immediately, it may take your financial institution a few days to post the credit to your statement.
       
      Thank you for your understanding.
       
      With care and kind regards,
       
      Swagat B
      Manager
      Groupon Customer Support

      Customer Answer

      Date: 11/22/2023

       
      Better Business Bureau:

      I have reviewed the response made by the business in reference to complaint ID ********, and find that this resolution is satisfactory to me.

      Sincerely,

      *********************
    • Initial Complaint

      Date:11/11/2023

      Type:Delivery Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      Order # ********** | Purchased on Oct 31, 2023 for Spotless ducts - HVAC Cleaning at Spotless ducts for $70. Paid $52.50 after discount. The vendor came to the property, did not do any of the services listed in groupon and gave an $1500+ quote and left. when I reached out to the vendor he stated he cannot issue refund as this is via Groupon; when I reached out to Groupon they keep on asking me to reach out to the vendor asking them for an email stating they did not do any work.If this vendor was so honest, they would not have redeemed the groupon without performing any service to begin with, I provided Groupon will all the text conversations with the vendor and copied vendor on couple emails as well. but groupon keeps on recycling their responses and don't actually want to resolve the issue.Please refund my money on my Credit card as I don't intend to use your services/vendors in future. If you would like to keep customer like me then have your vendors have transparent pricing, where the price is upfront, not something where a $70 group results in $1500+ bid.

      Business Response

      Date: 11/20/2023

      Hello *****,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: Many apologies for the trouble.
       
      I will reach out to the merchant and write back to you in the direct email from Groupon, once I hear back from them. 
       
      Thank you for your understanding.
       
      With care and kind regards,
       
      Swagat B
      Manager
      Groupon Customer Support

      Customer Answer

      Date: 11/22/2023

       
      Complaint: 20856895

      I am rejecting this response because:

      1. I still have not been refunded in full on the original method of payment. 
      2. business has not provided the action they are taking taking to prevent such hassles internally and better equip the customer support agents so they can do a better job in assisting the customers. The customer service agents should have been able to handle it from beginning and contacted the merchant by themselves. Instead they made me go back and forth multiple times with no resolve.
      3. Business has not advised of the action  taken against the vendor so they do not sell a $70 product with $1500+ mandatory service in order to use the $70 Groupon

      Sincerely,

      *************************

      Business Response

      Date: 11/27/2023

      Hello *****,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: My apologies for the mix-up.

      I can confirm that your order was refunded to Groupon Bucks on 11/22/2023. You should have received an email confirmation shortly after this refund was issued. If you're not seeing it, I recommend checking your spam folder to make sure our emails aren't ending up there.
       
      Refunds issued as Groupon Bucks are available for use in your account immediately. They can be applied to eligible purchases on our site until they run out. You can see your balance in the top right corner of the page when signed in at ***************************************************************.

      The original form of payment for the purchase was Groupon Bucks, so you've been issued a refund in Groupon Bucks. 
       
      Thank you for your understanding.
       
      With care and kind regards,
       
      Swagat B
      Manager
      Groupon Customer Support
    • Initial Complaint

      Date:11/10/2023

      Type:Product Issues
      Status:
      ResolvedMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      I bought a Groupon deal for $113.25 on September 9th, 2023. On October 30th, I contacted the merchant Elite Body Transformations to redeem my voucher to no answer. I couldn't leave a voicemail because their mailbox was full. Few hours later, I received a text from the business stating they will be back in November. On November 6th, I called the merchant again on number ************. Again, I got a message that the voicemail was full. I proceeded to text the merchant that I was contacting them to schedule an appointment. They responded that they were away dealing with a family emergency and will be back on Wednesday, which would have been November, 8th. I then called the merchant again on November, 10th and this time again, the voicemail was full and there was no text or follow-up call from the merchant. I then decided to contact Groupon in order to initiate a refund. Initially, I was connected with a BOT before I could get a person by the name of *****. They asked for screenshot of the texts, and I provided that and the my call log to the merchant that went unanswered. I was then told by ***** that they would be passing the information to their "internal team" and someone will be getting back to me. At around 4:35pm, someone from Groupon by the name of ************************* emailed me that they reached out to the merchant and confirmed that they are "honoring actively" and I should reach out to the merchant to redeemed my voucher. All this after I have sent them texts and call logs evidence that the merchant is unresponsive. Frustrated I went back to the Groupon App to ask for my refund. I got a BOT again before I could get a person by the name of ********. I explained the situation to them and demanded my money back. They told me that my issue was escalated and I should head back in 2-3 days. I then told them that I did receive the update and explained the email I received from *****. He then said the issue will be passed to his boss and ignored me after. I want a refund

      Business Response

      Date: 11/21/2023

      Hello Mbalu,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: Many apologies for the trouble. 

      I've gone ahead and issued a full refund to your original form of payment and removed this Groupon from your account. You'll receive a separate automated email message to confirm this as well. Please note that while we issue all refunds immediately, it may take your financial institution a few days to post the credit to your statement.
       
      Thank you for your understanding.
       
      With care and kind regards,
       
      Swagat B
      Manager
      Groupon Customer Support

      Customer Answer

      Date: 11/27/2023

       
      Better Business Bureau:

      I have reviewed the response made by the business in reference to complaint ID ********, and find that this resolution is satisfactory to me.

      Sincerely,

      ***********************
    • Initial Complaint

      Date:11/10/2023

      Type:Service or Repair Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      I paid Groupon for an item. They gave me a code to a third-partys website. When I enter the code on the third-partys website, the third-party did not sell the item that I had paid Groupon for. I talked to both the third-party support, and Groupon support, and no one is willing to give me a refund. I paid for something that I did not receive and would not receive a refund. Groupon has stolen from me.

      Business Response

      Date: 11/21/2023

      Hello ****,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: I am truly sorry to hear about the experience you had redeeming this Groupon deal. We're always working to make sure every Groupon experience is both fun and a great value. 

      I checked and see that our Internal team reached out to the merchant on your behalf and sorted out the issue. You're now good to redeem your Groupon for the option purchased by contacting the merchant at ***************************************.

      In general, it is not our policy to refund the Groupon that is marked as Final sale. However, in your case, we have made an exception.

      Ive provided more specific refund options in my direct email to you. If you have any additional questions, please reply to me there.
       
      Thank you for your understanding.
       
      Regards,
       
      Deepa
      Manager - Groupon Customer Support 

    • Initial Complaint

      Date:11/10/2023

      Type:Service or Repair Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      I rarely have time for vacation. Since affording one is not something for me. So I decided to try the after pay app and reserved a hotel. When I was doing this the app take you directly to groupon. I decided to purchase and thru Groupon and do after pay. Yo be honest is really confusing when your paying thru the app because it has the tabs to the after pay I click there and it took me thru a link where I had to submit my card information while still having and selecting the pay later section so I enter it because some apps required a second payment option just in case then I click the after pay and it process. But for some reason groupon decided to go thru my bank acct instead of after pay. I try contacting them,but all they have is live chat ls the phone numbers provided there is not the correct number. So they I could no longer change or cancel which I try to explain them but they decided not to help. I call the hotel, but they try helping me cancel, but said it wasn't thru groupon it was thru Expedia! I called Expedia, their system was down. I try contacting Groupon letting them know the did a non authorized payment and it was down thru the wrong payment method, but couldn't get any help. Groupon need to make a better system in purchasing methods so they can charge the correct payment. Since I can cancel anymore at this moment I have no option then to let this reservation cancel or just be at the hotel since some of this money was going to be use for my get away, but they decided to charge the wrong account. Because of this issue and because they need to better there system and not having an appropriate customer service help center. I demand at least half of the refund. Sinced the took a full payment from the wrong acct.

      Business Response

      Date: 11/23/2023

      Hello there,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: Many apologies for the trouble. 

      I've sent a direct email from Groupon, please take a moment to review and respond back to me directly there. 
       
      Thank you for your understanding.
       
      With care and kindest regards,
       
      Swagat B
      Manager
      Groupon Customer Support
    • Initial Complaint

      Date:11/10/2023

      Type:Product Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      On August 4, 2023, Friday at 11:47 PM, I purchased a service through Groupon: 1 Month of Personal Training, valued at $600 for $99. I scheduled a meeting (not an actual service) with the service provider for August 9, 2023. During the meeting I learned that the advertised service was valid only for 1 time/week training, meaning the 1 Month of Personal Training included only a total of 4 service sessions. The service provider informed me thattheir regular pricing is: $420/month for 3 times a week and $320/month for 2 times a week.Based on their regular pricing the minimum expectation was 3 times a week of service.I contacted Groupon regarding this issue the next day, on August 10, 2023. I explained the situation, and requested a refund, since the ads did not align with the promised value of $600 service. I did not use any part of the coupon.I spoke with several customer representatives through their online chat, and they have been repeatedly refusing to refund my money. They say that I was supposed to cancel it 3 days from the purchase, by August 7, Monday. I contacted them onAugust 10, three business days after the purchase.After extensive communication, they offered me "Groupon Bucks," can be used only on their website. I did not wish to receive this type of credit since I made the payment using my bank account, and I did not intend to engage in further business with Groupon after this incident, especially concerning the fact that they are still publishing the same misleading (false) advertisement, despite my efforts to bring this to their attention multiple times.Despite numerous attempts, Groupon continues to refuse to refund my money. This issue has consumed a significant amount of my time and money, and has been incredibly frustrating.I discussed this matter with my attorney, and I'm willing to go to small claim court, and Groupon is going to receive a Demand Letter including all the expenses that are involved in this case, approx. $1100.

      Business Response

      Date: 11/20/2023

      Hello Timi,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: Many apologies for the trouble. 

      To make things right, I've gone ahead and issued a full refund to your original form of payment and removed this Groupon from your account. You'll receive a separate automated email message to confirm this as well. Please note that while we issue all refunds immediately, it may take your financial institution a few days to post the credit to your statement.

      You used a discount code "PT75G5" of $24.75, the total amount spent was $74.25 and that's the same amount that has been refunded. 
       
      Thank you for your understanding.
       
      With care and kind regards,
       
      Swagat B
      Manager
      Groupon Customer Support
    • Initial Complaint

      Date:11/10/2023

      Type:Product Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      I bought a travel package from Groupon using $141 Groupon bucks.1) Groupon told me my order was confirmed ( email attached)2 )I called the hotel to confirm and they told me the reservation was cancelled by Groupon 3) I tried to log into Groupon and they said my account didn't exist 4) Multiple emails to Groupon tells me my account was blocked for security purpose but no real reason why 5) I have a feeling they do not wish for me to use the $141 in Groupon bucks I had accumulated 6) Multiple attempts to reopen my account I am going in circles answering the same questions with no valid way to contact them via phone or chat ( chat agents just tell me I will get an email which I haven't).

      Business Response

      Date: 11/20/2023

      Hello *******,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: Many apologies for the trouble. I can see that your account has been reactivated by now. 
       
      To make up for the trouble, I've gone ahead and issued $50.00 in Groupon Bucks to your account for use toward your purchase.
       
      This credit is available in your account immediately and expires 180 days after being issued. If you sign into your account at ***************************************************************, your Groupon Bucks balance is displayed in the top right. You can also find your balance in the My Stuff tab of our mobile app.
       
      Thank you for your understanding.
       
      With care and kind regards,
       
      Swagat B
      Manager
      Groupon Customer Support
    • Initial Complaint

      Date:11/10/2023

      Type:Product Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      On Friday November 3, 2023 I purchased movie tickets. The purchase included 1 adult ticket and I child ticket. The total was $27.00. Groupon charged me twice and refuses to refund me my money.

      Business Response

      Date: 11/23/2023

      Hello *********,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: Many apologies for the trouble.
       
      I can see that your secondary duplicated order was already canceled but the Convenience Fee worth $3.00 wasn't refunded. I've just issued a refund of that as well, you will see the refund of $3.00 in your account within the next **** working days. 
       
      Thank you for your understanding.
       
      With care and kind regards,
       
      Swagat B
      Manager
      Groupon Customer Support
    • Initial Complaint

      Date:11/10/2023

      Type:Service or Repair Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      I purchased a Groupon service that was advertised in my area and gifted it to my wife on 9/2/23. It was a house cleaning service for $161. I selected the option to deliver it to her on our anniversary eight days later. The day she received the email from Groupon, she noticed that they do not service our area, despite it being advertised in our area. Instead of Groupon refunding me, they informed me that they plan to keep my money and that I should gift the voucher to someone else in that could use it.

      Business Response

      Date: 11/21/2023

      Hello *****,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: I'm sorry to hear that you're uanble to redeem the Groupon due to fine print restriction. 

      I checked and see that the deal restriction has the info, "Valid only within 25 miles of zip code 34203". In this case, we're uanble to cancel and refund this Groupon since this is outside the 3-days cancellation deadline. 

      Here is the refund policy's link for your reference: ***************************************************************************;

      Given the circumstances, I want to make sure youre taken care of this. Ive provided more specific refund options in my direct email to you. If you have any additional questions, please reply to me there.
       
      Thank you for your understanding.
       
      Regards,
       
      Deepa
      Manager - Groupon Customer Support 

      Customer Answer

      Date: 12/01/2023

       
      Complaint: 20854148

      I am rejecting this response because:Hello,

      The offered to give me credit so I would be forced to purchase from them again. I prefer to receive a refund to my credit card as I have requested since the beginning, not Groupon credits. The experience with Groupon does not leave me desiring to purchase anything from them again in the future. I replied to them last week requesting a refund and they have not responded to me. 

      Thank you!

      ***************************

      Business Response

      Date: 12/05/2023

      Hello *****,
       
      Thank you for reaching out to us through the Better Business Bureau. I have reviewed your most recent comment and all internal Groupon correspondence. I responded to you a moment ago via email from Groupon.com.
       
      Regarding your complaint: Many apologies for the continued trouble, but if you have already disputed the charge with your financial institution, then we have to let that process run its course. Instead of resolving the issue with us, you should work with them directly to discuss a resolution.
       
      Thank you for your understanding.
       
      With care and kind regards,
       
      Swagat B
      Manager
      Groupon Customer Support

      Customer Answer

      Date: 12/18/2023

       
      Complaint: 20854148

      I am rejecting this response because: 
       
      It is not resolved. 



      Sincerely,

      ***************************

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