content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001013803</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>SHATTUCK KOHN BARBARA</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Merrill Lynch</name>
          <address>
            <com:street1>8890 Lyra Drive</com:street1>
            <com:street2>5th floor</com:street2>
            <com:city>Columbus</com:city>
            <com:stateOrCountry>OH</com:stateOrCountry>
            <com:zipCode>43240</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>30445</noOfUnitsSold>
        <aggregateMarketValue>812000.00</aggregateMarketValue>
        <noOfUnitsOutstanding>154115431</noOfUnitsOutstanding>
        <approxSaleDate>06/13/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>01/03/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Lapse</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>PENN Entertainment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>8568</amountOfSecuritiesAcquired>
        <paymentDate>01/03/2019</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>01/03/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Lapse</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>PENN Entertainment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>13849</amountOfSecuritiesAcquired>
        <paymentDate>01/03/2020</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>01/05/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Lapse</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>PENN Entertainment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3091</amountOfSecuritiesAcquired>
        <paymentDate>01/05/2021</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>01/04/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Lapse</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>PENN Entertainment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>4937</amountOfSecuritiesAcquired>
        <paymentDate>01/04/2022</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>06/13/2023</noticeDate>
        <signature>Barbara Shattuck Kohn</signature>
      </noticeSignature>
    </formData>
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text: 144
  0001013803
  XXXXXXXX
  LIVE
  0000921738
  PENN Entertainment, Inc.
  000-24206
  825 BERKSHIRE BLVD STE 200
  WYOMISSING PROFESSIONAL CENTER
  WYOMISSING
  PA
  19610
  6103732400
  SHATTUCK KOHN BARBARA
  Director
  Common
  Merrill Lynch
  8890 Lyra Drive
  5th floor
  Columbus
  OH
  43240
  30445
  812000.00
  154115431
  06/13/2023
  NASDAQ
  Common
  01/03/2019
  Restricted Stock Lapse
  PENN Entertainment
  N
  8568
  01/03/2019
  n/a
  Common
  01/03/2019
  Restricted Stock Lapse
  PENN Entertainment
  N
  13849
  01/03/2020
  n/a
  Common
  01/05/2021
  Restricted Stock Lapse
  PENN Entertainment
  N
  3091
  01/05/2021
  n/a
  Common
  01/04/2022
  Restricted Stock Lapse
  PENN Entertainment
  N
  4937
  01/04/2022
  n/a
  Y
  06/13/2023
  Barbara Shattuck Kohn