That's an interesting point. GS has been having a rather lackluster year so far (by their own standards - many other firms would love to have their problems). The firm is caught between a rock and a hard place; it needs to demonstrate everything is above board and strictly in accordance with the law, but is also under pressure from investors to improve performance. Not that so much hinges on any one deal, but this IPO has become something of a barometer for the sector absent an announcement by Facebook.
http://www.minyanville.com/businessmarkets/articles/web-ipos...
"Groupon is still effectively insolvent, and without capital infusions is unlikely to exist in 18 months."
In my opinion, valuing a company at $10B when they haven't ever shown a net profit is ludicrous.