<SEC-DOCUMENT>0001965837-23-000088.txt : 20231226
<SEC-HEADER>0001965837-23-000088.hdr.sgml : 20231226
<ACCEPTANCE-DATETIME>20231226161149
ACCESSION NUMBER:		0001965837-23-000088
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231226
DATE AS OF CHANGE:		20231226

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PENN Entertainment, Inc.
		CENTRAL INDEX KEY:			0000921738
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				232234473
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	000-24206
		FILM NUMBER:		231513455

	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

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Snowden Jay A
		CENTRAL INDEX KEY:			0001532579
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		825 BERKSHIRE BOULEVARD
		STREET 2:		SUITE 200
		CITY:			WYOMISSING
		STATE:			PA
		ZIP:			19610
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001532579</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000921738</issuerCik>
      <issuerName>PENN Entertainment, Inc.</issuerName>
      <secFileNumber>000-24206</secFileNumber>
      <issuerAddress>
        <com:street1>825 BERKSHIRE BLVD STE 200</com:street1>
        <com:street2>WYOMISSING PROFESSIONAL CENTER</com:street2>
        <com:city>WYOMISSING</com:city>
        <com:stateOrCountry>PA</com:stateOrCountry>
        <com:zipCode>19610</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>6103732400</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Snowden Jay A</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Merrill</name>
        <address>
          <com:street1>8890 Lyre Dr 5th Fkr</com:street1>
          <com:city>Columbus</com:city>
          <com:stateOrCountry>OH</com:stateOrCountry>
          <com:zipCode>43240</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>172930</noOfUnitsSold>
      <aggregateMarketValue>4367240.00</aggregateMarketValue>
      <noOfUnitsOutstanding>151758888</noOfUnitsOutstanding>
      <approxSaleDate>12/26/2023</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>01/04/2017</acquiredDate>
      <natureOfAcquisitionTransaction>Stock option exercise</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Penn Entertainment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>172930</amountOfSecuritiesAcquired>
      <paymentDate>12/26/2023</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>12/26/2023</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>02/15/2023</planAdoptionDate>
      </planAdoptionDates>
      <signature>Jay Snowden</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
