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