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UPLOAD Filing

PENN Entertainment, Inc.
Date: Aug. 19, 2025 · CIK: 0000921738 · Accession: 0000000000-25-008811

Financial Reporting Regulatory Compliance

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File numbers found in text: 000-24206

Date
August 19, 2025
Author
Finance
Form
UPLOAD
Company
PENN Entertainment, Inc.

Letter

Re: PENN Entertainment, Inc. Form 10-K for the fiscal year ended December 31, 2024 File No. 000-24206 Dear Felicia R. Hendrix:

August 19, 2025

Felicia R. Hendrix Executive Vice President and Chief Financial Officer PENN Entertainment, Inc. 825 Berkshire Blvd., Suite 200 Wyomissing, PA 19610

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

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 August 19, 2025

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 the fiscal year ended December 31, 2024
 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
</TEXT>
</DOCUMENT>