<SEC-DOCUMENT>0001104659-23-058809-index.html : 20230511
<SEC-HEADER>0001104659-23-058809.hdr.sgml : 20230511
<ACCEPTANCE-DATETIME>20230511083111
ACCESSION NUMBER:		0001104659-23-058809
CONFORMED SUBMISSION TYPE:	S-3ASR
PUBLIC DOCUMENT COUNT:		14
FILED AS OF DATE:		20230511
DATE AS OF CHANGE:		20230511
EFFECTIVENESS DATE:		20230511

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:		S-3ASR
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-271825
		FILM NUMBER:		23909011

	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>S-3ASR
<SEQUENCE>1
<FILENAME>tm2314963-1_s3asr.htm
<DESCRIPTION>S-3ASR
<TEXT>
Document 1 - file: tm2314963-1_s3asr.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2314963d2_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: tm2314963d2_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.2
<SEQUENCE>3
<FILENAME>tm2314963d2_ex5-2.htm
<DESCRIPTION>EXHIBIT 5.2
<TEXT>
Document 3 - file: tm2314963d2_ex5-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>4
<FILENAME>tm2314963d2_ex23-3.htm
<DESCRIPTION>EXHIBIT 23.3
<TEXT>
Document 4 - file: tm2314963d2_ex23-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25.1
<SEQUENCE>5
<FILENAME>tm2314963d2_25-1.htm
<DESCRIPTION>EXHIBIT 25.1
<TEXT>
Document 5 - file: tm2314963d2_25-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>6
<FILENAME>tm2314963d2_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 6 - file: tm2314963d2_ex-filingfees.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>tm2314963d2_ex5-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: tm2314963d2_ex5-1img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>tm2314963d2_ex5-1img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: tm2314963d2_ex5-1img002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>tm2314963d2_ex5-1img003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 9 - file: tm2314963d2_ex5-1img003.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>tm2314963d2_ex5-1img004.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 10 - file: tm2314963d2_ex5-1img004.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>tm2314963d2_ex5-2img005.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 11 - file: tm2314963d2_ex5-2img005.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>tm2314963d2_ex5-2img006.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 12 - file: tm2314963d2_ex5-2img006.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>tm2314963d2_ex25-1img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 13 - file: tm2314963d2_ex25-1img01.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>tm2314963d2_ex25-1img02.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 14 - file: tm2314963d2_ex25-1img02.jpg

</DOCUMENT>
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