content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
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      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001532579</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
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      <issuerInfo>
        <issuerCik>0000921738</issuerCik>
        <issuerName>PENN Entertainment, Inc.</issuerName>
        <secFileNumber>000-24206</secFileNumber>
        <issuerAddress>
          <com:street1>825 BERKSHIRE BLVD STE 200</com:street1>
          <com:street2>WYOMISSING PROFESSIONAL CENTER</com:street2>
          <com:city>WYOMISSING</com:city>
          <com:stateOrCountry>PA</com:stateOrCountry>
          <com:zipCode>19610</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>6103732400</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Snowden Jay A</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Merrill</name>
          <address>
            <com:street1>8890 Lyre Dr 5th Fkr</com:street1>
            <com:city>Columbus</com:city>
            <com:stateOrCountry>OH</com:stateOrCountry>
            <com:zipCode>43240</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>172930</noOfUnitsSold>
        <aggregateMarketValue>4367240.00</aggregateMarketValue>
        <noOfUnitsOutstanding>151758888</noOfUnitsOutstanding>
        <approxSaleDate>12/26/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>01/04/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Stock option exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Penn Entertainment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>172930</amountOfSecuritiesAcquired>
        <paymentDate>12/26/2023</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>12/26/2023</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>02/15/2023</planAdoptionDate>
        </planAdoptionDates>
        <signature>Jay Snowden</signature>
      </noticeSignature>
    </formData>
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text: 144
  0001532579
  XXXXXXXX
  LIVE
  0000921738
  PENN Entertainment, Inc.
  000-24206
  825 BERKSHIRE BLVD STE 200
  WYOMISSING PROFESSIONAL CENTER
  WYOMISSING
  PA
  19610
  6103732400
  Snowden Jay A
  Officer
  Common
  Merrill
  8890 Lyre Dr 5th Fkr
  Columbus
  OH
  43240
  172930
  4367240.00
  151758888
  12/26/2023
  NASDAQ
  common
  01/04/2017
  Stock option exercise
  Penn Entertainment
  N
  172930
  12/26/2023
  cash
  Y
  12/26/2023
  02/15/2023
  Jay Snowden