SEC Comment Letter 0000000000-23-011083 to PENN Entertainment, Inc. (PENN)
PENN Entertainment, Inc.
Date: Oct. 10, 2023 · CIK: 0000921738 · Accession: 0000000000-23-011083
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File numbers found in text: 000-24206
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United States securities and exchange commission logo
October 10, 2023
Felicia R. Hendrix
Executive Vice President and Chief Financial Officer
PENN Entertainment, Inc.
825 Berkshire Blvd., Suite 200
Wyomissing, PA 19610
Re:PENN Entertainment, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 000-24206
Dear Felicia R. Hendrix:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction