<SEC-DOCUMENT>0001140361-23-030263-index.html : 20230616
<SEC-HEADER>0001140361-23-030263.hdr.sgml : 20230616
<ACCEPTANCE-DATETIME>20230616161626
ACCESSION NUMBER:		0001140361-23-030263
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		11
FILED AS OF DATE:		20230616
DATE AS OF CHANGE:		20230616
EFFECTIVENESS DATE:		20230616

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-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-272723
		FILM NUMBER:		231021335

	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-8
<SEQUENCE>1
<FILENAME>brhc20054430_s8.htm
<DESCRIPTION>S-8
<TEXT>
Document 1 - file: brhc20054430_s8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>brhc20054430_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: brhc20054430_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.2
<SEQUENCE>3
<FILENAME>brhc20054430_ex10-2.htm
<DESCRIPTION>EXHIBIT 10.2
<TEXT>
Document 3 - file: brhc20054430_ex10-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.3
<SEQUENCE>4
<FILENAME>brhc20054430_ex10-3.htm
<DESCRIPTION>EXHIBIT 10.3
<TEXT>
Document 4 - file: brhc20054430_ex10-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.4
<SEQUENCE>5
<FILENAME>brhc20054430_ex10-4.htm
<DESCRIPTION>EXHIBIT 10.4
<TEXT>
Document 5 - file: brhc20054430_ex10-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.5
<SEQUENCE>6
<FILENAME>brhc20054430_ex10-5.htm
<DESCRIPTION>EXHIBIT 10.5
<TEXT>
Document 6 - file: brhc20054430_ex10-5.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.6
<SEQUENCE>7
<FILENAME>brhc20054430_ex10-6.htm
<DESCRIPTION>EXHIBIT 10.6
<TEXT>
Document 7 - file: brhc20054430_ex10-6.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.7
<SEQUENCE>8
<FILENAME>brhc20054430_ex10-7.htm
<DESCRIPTION>EXHIBIT 10.7
<TEXT>
Document 8 - file: brhc20054430_ex10-7.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>9
<FILENAME>brhc20054430_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 9 - file: brhc20054430_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>10
<FILENAME>brhc20054430_ex107.htm
<DESCRIPTION>EXHIBIT 107
<TEXT>
Document 10 - file: brhc20054430_ex107.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>image00002.jpg
<TEXT>
Document 11 - file: image00002.jpg

</DOCUMENT>
</SEC-DOCUMENT>