We used a Groupon on a Saturday night. There was no problem redeeming the Groupon for two VIP tickets. A line began forming at 9:15pm. At 9:45pm, they took VIP ticket holders out of the line and escorted us upstairs to the venue.
There were no tables for our drinks and the chairs were very uncomfortable. Behind the make-shift stage were windows overlooking the Strip. The flashing light coming from giant signage was very distracting. All three performers were terribly unfunny. They all seemed to be 'phoning it in' and didn't really seem to be interested in making us laugh. At times, the Bellagio fountains (which we could easily see behind the performers) were more interesting than the comedians.
The show started at 10:20 and ended at 11:20. Exactly one hour. The whole event was very amateurish. We will not be back and will not recommend the show to our friends.