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    <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on June 16, 2023</div>
    <div style="text-align: right; font-weight: bold;">Registration No. 333-</div>
    <div>
      <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
    <div style="text-align: center; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">Washington, DC 20549</div>
    <div>&#160;</div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S-8</div>
    <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">UNDER</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div>&#160;</div>
    <div style="text-align: center; font-size: 24pt; font-weight: bold;">PENN ENTERTAINMENT, INC.</div>
    <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z5bf931722bde42f4b2b210693e2134b5" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Pennsylvania</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">23-2234473</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">(State or other jurisdiction of incorporation or organization)</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>
      <div style="text-align: center; color: #000000; font-weight: bold;">825 Berkshire Blvd., Suite 200</div>
      <div style="text-align: center; color: #000000; font-weight: bold;">Wyomissing, Pennsylvania 19610</div>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0);">(Address of Principal Executive Offices) (Zip Code)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan</div>
    <div style="text-align: center;">(Full title of the plan)</div>
    <div><br>
    </div>
    <div style="text-align: center; color: #000000; font-weight: bold;">Harper Ko</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">Executive Vice President, Chief Legal Officer and Secretary</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">PENN Entertainment, Inc.</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">825 Berkshire Blvd., Suite 200</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">Wyomissing, Pennsylvania 19610</div>
    <div style="text-align: center;">(Name and address of agent for service)</div>
    <div><br>
    </div>
    <div style="text-align: center; color: #000000; font-weight: bold;">(610) 378-2400</div>
    <div style="text-align: center;">&#160;(Telephone number, including area code, of agent for service)</div>
    <div> <br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
    <div style="font-weight: 400;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">Copy to:</div>
    <div style="text-align: center; font-weight: bold;">David M. Lynn</div>
    <div style="text-align: center; font-weight: bold;">Morrison &amp; Foerster LLP</div>
    <div style="text-align: center; font-weight: bold;">2100 L Street NW, Suite 900</div>
    <div style="text-align: center; font-weight: bold;">Washington, D.C. 20037</div>
    <div style="text-align: center; font-weight: bold;">(202) 778-1603</div>
    <div> <br>
    </div>
    <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated
      filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act:</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z87742c50349241fdadadd220c4cb10a2" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 40%; vertical-align: bottom;">
            <div style="color: rgb(0, 0, 0);">Large accelerated filer</div>
          </td>
          <td style="width: 5%; vertical-align: bottom;">&#9746;</td>
          <td style="width: 50.1%; vertical-align: bottom;">
            <div style="color: rgb(0, 0, 0);">Accelerated filer</div>
          </td>
          <td style="width: 4.55%; vertical-align: bottom;">&#9744;</td>
        </tr>
        <tr>
          <td style="width: 40%; vertical-align: middle;">&#160;</td>
          <td style="width: 5%; vertical-align: middle;">&#160;</td>
          <td style="width: 50.1%; vertical-align: middle;">&#160;</td>
          <td style="width: 4.55%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 40%; vertical-align: bottom;">
            <div style="color: rgb(0, 0, 0);">Non-accelerated filer</div>
          </td>
          <td style="width: 5%; vertical-align: bottom;">&#9744;</td>
          <td style="width: 50.1%; vertical-align: bottom;">
            <div style="color: rgb(0, 0, 0);">Smaller reporting company</div>
          </td>
          <td style="width: 4.55%; vertical-align: bottom;">&#9744;</td>
        </tr>
        <tr>
          <td style="width: 40%; vertical-align: middle;"><br>
          </td>
          <td style="width: 5%; vertical-align: middle;"><br>
          </td>
          <td style="width: 50.1%; vertical-align: middle;">&#160;</td>
          <td style="width: 4.55%; vertical-align: middle;"><br>
          </td>
        </tr>
        <tr>
          <td style="width: 40%; vertical-align: bottom;">&#160;</td>
          <td style="width: 5%; vertical-align: bottom;">&#160;</td>
          <td style="width: 50.1%; vertical-align: bottom;">
            <div style="color: rgb(0, 0, 0);">Emerging growth company</div>
          </td>
          <td style="width: 4.55%; vertical-align: bottom;">&#9744;</td>
        </tr>

    </table>
    <div>&#160;</div>
    <div>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the
      Securities Act. &#9744;</div>
    <div> <br>
    </div>
    <div>
      <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"> </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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    </div>
    <div style="text-align: center; font-weight: bold;">EXPLANATORY NOTE</div>
    <div>&#160;</div>
    <div><font style="color: #000000;">This Registration Statement is being filed by PENN Entertainment, Inc. (the &#8220;Registrant&#8221; or &#8220;Company&#8221;) in accordance with General Instruction E to Form S-8, to register 7,000,000 additional shares of common stock,
        $0.01 par value per share (the &#8220;Common Stock&#8221;), reserved for issuance under the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan (the &#8220;2022 Plan&#8221;), as approved by the Company&#8217;s shareholders on June 6, 2023. The contents of the
        Company&#8217;s Registration Statement on Form S-8 (</font><a href="https://www.sec.gov/Archives/edgar/data/921738/000092173822000027/forms-8x61522.htm">No. 333-265637</a><font style="color: rgb(0, 0, 0);">) filed with the Securities and Exchange
        Commission (the &#8220;Commission&#8221;) on June 15, 2022, which relates to the 2022 Plan, is hereby incorporated by reference into this Registration Statement.</font></div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">PART II</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zcea4c21cc366418ab8b882a057cc1cbf" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 45pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 8.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Exhibits.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z0c87595431f9411394e9d3854852ecfb" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Exhibit</div>
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Number</div>
          </td>
          <td nowrap="nowrap" style="width: 93.72%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Description</div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.17%; vertical-align: middle;">&#160;</td>
          <td style="width: 93.72%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="https://www.sec.gov/Archives/edgar/data/921738/000092173821000034/articlesofincorporation-62.htm">4.1</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Second Amended and Restated Articles of Incorporation of Penn National Gaming, Inc., filed with the Pennsylvania Department of State on October 15, 1996, as amended by the Articles of Amendments to the Amended and Restated Articles of
              Incorporation filed with the Pennsylvania Department of State on November 13, 1996, July 23, 2001 and December 28, 2007 and the Statement with Respect to Shares of Series C Convertible Preferred Stock of Penn National Gaming, Inc. dated as of
              January 17, 2013, and the Statement with Respect to Shares of Series D Convertible Preferred Stock of Penn National Gaming, Inc. dated as of February 19, 2020, and as further amended and restated by the Second Amended and Restated Articles of
              Incorporation of Penn National Gaming, Inc. filed with the Pennsylvania Department of State on June 17, 2021 is hereby incorporated by reference to Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K filed June 21, 2021. (SEC File No.
              000-24206).</div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.17%; vertical-align: top;">&#160;</td>
          <td style="width: 93.72%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="https://www.sec.gov/Archives/edgar/data/921738/000092173822000037/pennex3106302022.htm">4.1(a)</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: middle; background-color: rgb(204, 238, 255);">
            <div>Articles of Amendment to its Second Amended and Restated Articles of Incorporation, effective August 4, 2022, is hereby incorporated by reference to Exhibit 3.1 to the Company&#8217;s Quarterly Report on Form 10-Q for the quarterly period ended
              June 30, 2022. (SEC File No. 000-24206).</div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.17%; vertical-align: top;">&#160;</td>
          <td style="width: 93.72%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="https://www.sec.gov/Archives/edgar/data/921738/000110465919032963/a19-10732_1ex3d1.htm#Exhibit3_1_050508">4.2</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Fourth Amended and Restated Bylaws of Penn National Gaming, Inc., as amended on May 28, 2019, is hereby incorporated by reference to Exhibit 3.1 to the Company&#8217;s Current Report on Form 8-K filed on May 31, 2019. (SEC File No. 000-24206).</div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.17%; vertical-align: top;">&#160;</td>
          <td style="width: 93.72%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="https://www.sec.gov/Archives/edgar/data/921738/000092173822000037/pennex3206302022.htm">4.2(a)</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: middle; background-color: rgb(204, 238, 255);">
            <div>Amendment to Fourth Amended and Restated Bylaws of the Company, effective August 4, 2022, is hereby incorporated by reference to Exhibit 3.2 to the Company&#8217;s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2022. (SEC
              File No. 000-24206).</div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.17%; vertical-align: top;">&#160;</td>
          <td style="width: 93.72%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20054430_ex5-1.htm">5.1*</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Opinion of Ballard Spahr LLP.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z5d491dda23764979911677c8ffc42261" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="https://www.sec.gov/Archives/edgar/data/921738/000114036123029128/brhc20054208_ex10-1.htm">10.1</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended, is hereby incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed on June 9, 2023. (SEC File No. 000-24206).</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 93.72%; vertical-align: top;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20054430_ex10-2.htm">10.2*</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Form of Restricted Stock Unit Award Agreement (Stock-Settled) for the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended.</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 93.72%; vertical-align: top;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20054430_ex10-3.htm">10.3*</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Form of Restricted Stock Unit Award Agreement (Cash-Settled) for the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended.</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 93.72%; vertical-align: top;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20054430_ex10-4.htm">10.4*</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Form of Performance Unit Award Agreement for the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended.</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 93.72%; vertical-align: top;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20054430_ex10-5.htm">10.5*</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Form of Restricted Stock Award Agreement for the PENN Entertainment, Inc.&#160; 2022 Long Term Incentive Compensation Plan, as amended.</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 93.72%; vertical-align: top;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20054430_ex10-6.htm">10.6*</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Form of Non-Qualified Stock Option Award Agreement for the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended.</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 93.72%; vertical-align: top;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20054430_ex10-7.htm">10.7*</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Form of Stock Appreciation Right Award Agreement for the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.17%; vertical-align: top;">&#160;</td>
          <td style="width: 93.72%; vertical-align: middle;"><br>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20054430_ex23-1.htm">23.1*</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Consent of Deloitte &amp; Touche LLP, Independent Registered Public Accounting Firm.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.17%; vertical-align: top;">&#160;</td>
          <td style="width: 93.72%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20054430_ex5-1.htm">23.2*</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Consent of Ballard Spahr (included in Exhibit 5.1).</div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.17%; vertical-align: top;">&#160;</td>
          <td style="width: 93.72%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="#POWEROFATTORNEY">24.1</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Powers of Attorney (included on signature page hereto).</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 93.72%; vertical-align: top;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 6.17%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc20054430_ex107.htm">107*</a></div>
          </td>
          <td style="width: 93.72%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Filing Fee Table.</div>
          </td>
        </tr>

    </table>
    <div>* Filed herewith.</div>
    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div>&#160;</div>
    <div>Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be
      signed on its behalf by the undersigned, thereunto duly authorized, in the City of Wyomissing, Commonwealth of Pennsylvania, on June 16, 2023.</div>
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            <div style="color: rgb(0, 0, 0); font-weight: bold;">PENN ENTERTAINMENT, INC.</div>
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          <td style="width: 50%; vertical-align: middle;" colspan="1">&#160;</td>
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            <div style="color: rgb(0, 0, 0);">By:</div>
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          <td style="width: 45%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div style="color: #000000;">/s/ Harper Ko</div>
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          <td style="width: 45%; vertical-align: bottom;">
            <div style="color: rgb(0, 0, 0);">Harper Ko</div>
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    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
    <div>&#160;</div>
    <div>BE IT KNOWN BY THESE PRESENT, that each person whose signature appears below constitutes and appoints Jay A. Snowden and Harper Ko and each of them, his or her true and lawful attorney(s)-in-fact and agent(s), with full power of substitution and
      resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any or all amendments to this registration statement and to file the same, with all exhibits and schedules thereto, and other documents in
      connection therewith, with the Securities and Exchange Commission, granting unto said attorney(s)-in-fact and agent(s) full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the
      premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney(s)-in-fact and agent(s), or their substitute(s), may lawfully do or cause to be done by virtue hereof.</div>
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    <div>Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated on June 16, 2023.</div>
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          <td nowrap="nowrap" style="width: 2%; vertical-align: bottom; padding-bottom: 2px; text-align: center;" colspan="1">&#160;</td>
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          <td style="width: 2%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
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            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Jay A. Snowden</div>
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          <td style="width: 2%; vertical-align: bottom; text-align: center;" rowspan="2" colspan="1">&#160;</td>
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            <div style="text-align: center; color: #000000;">President, Chief Executive Officer and Director</div>
            <div style="text-align: center; color: #000000;">(Principal Executive Officer)</div>
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        </tr>
        <tr>
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            <div style="text-align: center; color: rgb(0, 0, 0);">Jay A. Snowden</div>
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        <tr>
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            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Felicia R. Hendrix</div>
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          <td style="width: 2%; vertical-align: bottom; text-align: center;" rowspan="2" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: bottom;" rowspan="2">
            <div style="text-align: center; color: rgb(0, 0, 0);">Executive Vice President and Chief Financial Officer (Principal Financial Officer)</div>
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        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><font style="font-weight: bold;"></font>Felicia R. Hendrix</div>
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          <td style="width: 73%; vertical-align: middle; text-align: center;">&#160;</td>
        </tr>
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            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Christine LaBombard</div>
          </td>
          <td style="width: 2%; vertical-align: top; text-align: center;" rowspan="2" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top;" rowspan="2">
            <div style="text-align: center; color: #000000;">Senior Vice President and Chief Accounting Officer</div>
            <div style="text-align: center; color: #000000;">(Principal Accounting Officer)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Christine LaBombard</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: middle; text-align: center;">&#160;</td>
          <td style="width: 2%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: middle; text-align: center;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Vimla Black-Gupta</div>
          </td>
          <td style="width: 2%; vertical-align: top; text-align: center;" rowspan="2" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top;" rowspan="2">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Vimla Black-Gupta</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: middle; text-align: center;">&#160;</td>
          <td style="width: 2%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: middle; text-align: center;">&#160;</td>
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          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ David A. Handler</div>
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          <td style="width: 2%; vertical-align: top; text-align: center;" rowspan="2" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top;" rowspan="2">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director, Chairman of the Board</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">David A. Handler</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: middle; text-align: center;">&#160;</td>
          <td style="width: 2%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: middle; text-align: center;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ John M. Jacquemin</div>
          </td>
          <td style="width: 2%; vertical-align: top; text-align: center;" rowspan="2" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top;" rowspan="2">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">John M. Jacquemin</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 2%; vertical-align: top; text-align: center;" colspan="1" rowspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top;" rowspan="1">&#160;</td>
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        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Marla Kaplowitz</div>
          </td>
          <td style="width: 2%; vertical-align: top; text-align: center; padding-bottom: 2px;" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top; padding-bottom: 2px;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Marla Kaplowitz</div>
          </td>
          <td style="width: 2%; vertical-align: top; text-align: center;" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top; text-align: center;">&#160;</td>
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        <tr>
          <td style="width: 25%; vertical-align: middle; text-align: center;">&#160;</td>
          <td style="width: 2%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: middle; text-align: center;">&#160;</td>
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        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Ronald J. Naples</div>
          </td>
          <td style="width: 2%; vertical-align: top; text-align: center;" rowspan="2" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top;" rowspan="2">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Ronald J. Naples</div>
          </td>
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        <tr>
          <td style="width: 25%; vertical-align: middle; text-align: center;">&#160;</td>
          <td style="width: 2%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: middle; text-align: center;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Saul V. Reibstein</div>
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          <td style="width: 2%; vertical-align: top; text-align: center;" rowspan="2" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top;" rowspan="2">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>
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        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Saul V. Reibstein</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: middle; text-align: center;">&#160;</td>
          <td style="width: 2%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: middle; text-align: center;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Jane Scaccetti</div>
          </td>
          <td style="width: 2%; vertical-align: top; text-align: center;" rowspan="2" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top;" rowspan="2">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Jane Scaccetti</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 2%; vertical-align: top; text-align: center;" rowspan="1" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Barbara Z. Shattuck Kohn</div>
          </td>
          <td style="width: 2%; vertical-align: top; text-align: center;" rowspan="2" colspan="1">&#160;</td>
          <td style="width: 73%; vertical-align: top;" rowspan="2">
            <div style="text-align: center; color: rgb(0, 0, 0);">Director</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Barbara Z. Shattuck Kohn</div>
          </td>
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{"company-data": {"conformed-name": "PENN Entertainment, Inc.", "cik": "0000921738", "assigned-sic": "7011", "irs-number": "232234473", "state-of-incorporation": "PA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-272723", "film-number": "231021335"}, "business-address": {"street1": "825 BERKSHIRE BLVD STE 200", "street2": "WYOMISSING PROFESSIONAL CENTER", "city": "WYOMISSING", "state": "PA", "zip": "19610", "phone": "6103732400"}, "mail-address": {"street1": "825 BERKSHIRE BLVD", "street2": "SUITE 200", "city": "WYOMISSING", "state": "PA", "zip": "19610"}, "former-company": {"former-conformed-name": "PENN NATIONAL GAMING INC", "date-changed": "19940415"}}
As filed with the Securities and Exchange Commission on June 16, 2023
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
PENN ENTERTAINMENT, INC.
(Exact name of registrant as specified in its charter)
Pennsylvania
23-2234473
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
825 Berkshire Blvd., Suite 200
Wyomissing, Pennsylvania 19610
(Address of Principal Executive Offices) (Zip Code)
PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan
(Full title of the plan)
Harper Ko
Executive Vice President, Chief Legal Officer and Secretary
PENN Entertainment, Inc.
825 Berkshire Blvd., Suite 200
Wyomissing, Pennsylvania 19610
(Name and address of agent for service)
(610) 378-2400
(Telephone number, including area code, of agent for service)
Copy to:
David M. Lynn
Morrison & Foerster LLP
2100 L Street NW, Suite 900
Washington, D.C. 20037
(202) 778-1603
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated
      filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act:
Large accelerated filer
☒
Accelerated filer
☐
Non-accelerated filer
☐
Smaller reporting company
☐
Emerging growth company
☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the
      Securities Act. ☐
EXPLANATORY NOTE
This Registration Statement is being filed by PENN Entertainment, Inc. (the "Registrant" or "Company") in accordance with General Instruction E to Form S-8, to register 7,000,000 additional shares of common stock,
        $0.01 par value per share (the "Common Stock"), reserved for issuance under the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan (the "2022 Plan"), as approved by the Company's shareholders on June 6, 2023. The contents of the
        Company's Registration Statement on Form S-8 (
No. 333-265637
) filed with the Securities and Exchange
        Commission (the "Commission") on June 15, 2022, which relates to the 2022 Plan, is hereby incorporated by reference into this Registration Statement.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 8.
Exhibits.
Exhibit
Number
Description
4.1
Second Amended and Restated Articles of Incorporation of Penn National Gaming, Inc., filed with the Pennsylvania Department of State on October 15, 1996, as amended by the Articles of Amendments to the Amended and Restated Articles of
              Incorporation filed with the Pennsylvania Department of State on November 13, 1996, July 23, 2001 and December 28, 2007 and the Statement with Respect to Shares of Series C Convertible Preferred Stock of Penn National Gaming, Inc. dated as of
              January 17, 2013, and the Statement with Respect to Shares of Series D Convertible Preferred Stock of Penn National Gaming, Inc. dated as of February 19, 2020, and as further amended and restated by the Second Amended and Restated Articles of
              Incorporation of Penn National Gaming, Inc. filed with the Pennsylvania Department of State on June 17, 2021 is hereby incorporated by reference to Exhibit 99.1 to the Company's Current Report on Form 8-K filed June 21, 2021. (SEC File No.
              000-24206).
4.1(a)
Articles of Amendment to its Second Amended and Restated Articles of Incorporation, effective August 4, 2022, is hereby incorporated by reference to Exhibit 3.1 to the Company's Quarterly Report on Form 10-Q for the quarterly period ended
              June 30, 2022. (SEC File No. 000-24206).
4.2
Fourth Amended and Restated Bylaws of Penn National Gaming, Inc., as amended on May 28, 2019, is hereby incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed on May 31, 2019. (SEC File No. 000-24206).
4.2(a)
Amendment to Fourth Amended and Restated Bylaws of the Company, effective August 4, 2022, is hereby incorporated by reference to Exhibit 3.2 to the Company's Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2022. (SEC
              File No. 000-24206).
5.1*
Opinion of Ballard Spahr LLP.
10.1
PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended, is hereby incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed on June 9, 2023. (SEC File No. 000-24206).
10.2*
Form of Restricted Stock Unit Award Agreement (Stock-Settled) for the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended.
10.3*
Form of Restricted Stock Unit Award Agreement (Cash-Settled) for the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended.
10.4*
Form of Performance Unit Award Agreement for the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended.
10.5*
Form of Restricted Stock Award Agreement for the PENN Entertainment, Inc.  2022 Long Term Incentive Compensation Plan, as amended.
10.6*
Form of Non-Qualified Stock Option Award Agreement for the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended.
10.7*
Form of Stock Appreciation Right Award Agreement for the PENN Entertainment, Inc. 2022 Long Term Incentive Compensation Plan, as amended.
23.1*
Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm.
23.2*
Consent of Ballard Spahr (included in Exhibit 5.1).
24.1
Powers of Attorney (included on signature page hereto).
107*
Filing Fee Table.
* Filed herewith.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be
      signed on its behalf by the undersigned, thereunto duly authorized, in the City of Wyomissing, Commonwealth of Pennsylvania, on June 16, 2023.
PENN ENTERTAINMENT, INC.
By:
/s/ Harper Ko
Name:
Harper Ko
Title:
Executive Vice President, Chief Legal Officer and Secretary
POWER OF ATTORNEY
BE IT KNOWN BY THESE PRESENT, that each person whose signature appears below constitutes and appoints Jay A. Snowden and Harper Ko and each of them, his or her true and lawful attorney(s)-in-fact and agent(s), with full power of substitution and
      resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any or all amendments to this registration statement and to file the same, with all exhibits and schedules thereto, and other documents in
      connection therewith, with the Securities and Exchange Commission, granting unto said attorney(s)-in-fact and agent(s) full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the
      premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney(s)-in-fact and agent(s), or their substitute(s), may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated on June 16, 2023.
Signature
Title
/s/ Jay A. Snowden
President, Chief Executive Officer and Director
(Principal Executive Officer)
Jay A. Snowden
/s/ Felicia R. Hendrix
Executive Vice President and Chief Financial Officer (Principal Financial Officer)
Felicia R. Hendrix
/s/ Christine LaBombard
Senior Vice President and Chief Accounting Officer
(Principal Accounting Officer)
Christine LaBombard
/s/ Vimla Black-Gupta
Director
Vimla Black-Gupta
/s/ David A. Handler
Director, Chairman of the Board
David A. Handler
/s/ John M. Jacquemin
Director
John M. Jacquemin
/s/ Marla Kaplowitz
Director
Marla Kaplowitz
/s/ Ronald J. Naples
Director
Ronald J. Naples
/s/ Saul V. Reibstein
Director
Saul V. Reibstein
/s/ Jane Scaccetti
Director
Jane Scaccetti
/s/ Barbara Z. Shattuck Kohn
Director
Barbara Z. Shattuck Kohn