    <SEC-DOCUMENT>0001140361-23-020204-index.html : 20230425
    <SEC-HEADER>0001140361-23-020204.hdr.sgml : 20230425
    <ACCEPTANCE-DATETIME>20230425161220
    ACCESSION NUMBER:		0001140361-23-020204
    CONFORMED SUBMISSION TYPE:	ARS
    PUBLIC DOCUMENT COUNT:		1
    CONFORMED PERIOD OF REPORT:	20221231
    FILED AS OF DATE:		20230425
    DATE AS OF CHANGE:		20230425
    EFFECTIVENESS DATE:		20230425

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			PENN Entertainment, Inc.
    		CENTRAL INDEX KEY:			0000921738
    		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
    		IRS NUMBER:				232234473
    		STATE OF INCORPORATION:			PA
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		ARS
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	000-24206
    		FILM NUMBER:		23845019

    	BUSINESS ADDRESS:
    		STREET 1:		825 BERKSHIRE BLVD STE 200
    		STREET 2:		WYOMISSING PROFESSIONAL CENTER
    		CITY:			WYOMISSING
    		STATE:			PA
    		ZIP:			19610
    		BUSINESS PHONE:		6103732400

    	MAIL ADDRESS:
    		STREET 1:		825 BERKSHIRE BLVD
    		STREET 2:		SUITE 200
    		CITY:			WYOMISSING
    		STATE:			PA
    		ZIP:			19610

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	PENN NATIONAL GAMING INC
    		DATE OF NAME CHANGE:	19940415
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>ARS
    <SEQUENCE>1
    <FILENAME>ny20007164x3_ars.pdf
    <DESCRIPTION>FORM ARS
    <TEXT>
    Document 1 - file: ny20007164x3_ars.pdf

    </DOCUMENT>
    </SEC-DOCUMENT>