Deal-setting Internet firm Groupon says U.S. finance regulators have finished a review of the company\'s questionable corporate reports. The Wall Street Journal reported Saturday that Groupon released a letter dated Oct. 4 from the Securities and Exchange Commission that said it could take up the investigation at a later date, but for now had completed a review of Groupon\'s corporate reports that was promoted by a revision of its 2011 report. Groupon revised its 2011 report, saying customer refunds were higher than expected. The surprise move came on the heels of an SEC request in the fall for Groupon to revise its financial statements before the firm made its public debut last fall. Groupon went public in November 2011 at $20 per share. By Friday, shares had fallen to a new low at $3.83 per share.