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>0001901955</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <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>Rogers Christopher Byron</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Merrill</name>
          <address>
            <com:street1>8890 Lyra Dr 5Th Flr</com:street1>
            <com:city>Columbus</com:city>
            <com:stateOrCountry>OH</com:stateOrCountry>
            <com:zipCode>43240</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>5017</noOfUnitsSold>
        <aggregateMarketValue>126591.00</aggregateMarketValue>
        <noOfUnitsOutstanding>151758888</noOfUnitsOutstanding>
        <approxSaleDate>01/03/2024</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>5017</amountOfSecuritiesAcquired>
        <paymentDate>01/03/2024</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>01/03/2024</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>03/10/2023</planAdoptionDate>
        </planAdoptionDates>
        <signature>Christopher Rogers</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 2897}]
text: 144
  0001901955
  XXXXXXXX
  LIVE
  0000921738
  PENN Entertainment, Inc.
  000-24206
  825 BERKSHIRE BLVD STE 200
  WYOMISSING PROFESSIONAL CENTER
  WYOMISSING
  PA
  19610
  6103732400
  Rogers Christopher Byron
  Officer
  common
  Merrill
  8890 Lyra Dr 5Th Flr
  Columbus
  OH
  43240
  5017
  126591.00
  151758888
  01/03/2024
  NASDAQ
  Common
  01/04/2017
  Stock Option exercise
  PENN Entertainment
  N
  5017
  01/03/2024
  cash
  Y
  01/03/2024
  03/10/2023
  Christopher Rogers