<?xml version="1.0" encoding="UTF-8"?><ns2:edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns:ns2="http://www.sec.gov/edgar/ownership">
    <ns2:headerData>
        <ns2:submissionType>144</ns2:submissionType>
        <ns2:filerInfo>
            <ns2:filer>
                <ns2:filerCredentials>
                    <ns2:cik>0001810190</ns2:cik>
                    <ns2:ccc>XXXXXXXX</ns2:ccc>
                </ns2:filerCredentials>
            </ns2:filer>
            <ns2:liveTestFlag>LIVE</ns2:liveTestFlag>



        </ns2:filerInfo>
    </ns2:headerData>
    <ns2:formData>
        <ns2:issuerInfo>
            <ns2:issuerCik>0001883685</ns2:issuerCik>
            <ns2:issuerName>DraftKings Inc.</ns2:issuerName>
            <ns2:secFileNumber>001-41379</ns2:secFileNumber>
            <ns2:issuerAddress>
                <com:street1>222 Berkeley Street</com:street1>
                <com:street2>5th Floor</com:street2>
                <com:city>Boston</com:city>
                <com:stateOrCountry>MA</com:stateOrCountry>
                <com:zipCode>02116</com:zipCode>
            </ns2:issuerAddress>
            <ns2:issuerContactPhone>1-617-986-6744</ns2:issuerContactPhone>
            <ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Matthew Kalish</ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <ns2:relationshipsToIssuer>
                <ns2:relationshipToIssuer>Officer</ns2:relationshipToIssuer>
            </ns2:relationshipsToIssuer>
        </ns2:issuerInfo>
        <ns2:securitiesInformation>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:brokerOrMarketmakerDetails>
                <ns2:name>Goldman Sachs &amp; Co. LLC</ns2:name>
                <ns2:address>
                    <com:street1>200 West Street</com:street1>
                    <com:city>New York</com:city>
                    <com:stateOrCountry>NY</com:stateOrCountry>
                    <com:zipCode>10282</com:zipCode>
                </ns2:address>
            </ns2:brokerOrMarketmakerDetails>
            <ns2:noOfUnitsSold>1150000</ns2:noOfUnitsSold>
            <ns2:aggregateMarketValue>47702000</ns2:aggregateMarketValue>
            <ns2:noOfUnitsOutstanding>473619528</ns2:noOfUnitsOutstanding>
            <ns2:approxSaleDate>02/28/2024</ns2:approxSaleDate>
            <ns2:securitiesExchangeName>NASD</ns2:securitiesExchangeName>
        </ns2:securitiesInformation>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>10/20/2020</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Performance Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>28384</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>10/20/2020</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>10/26/2020</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired upon option exercise</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>17652</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>10/26/2020</ns2:paymentDate>
            <ns2:natureOfPayment>Option exercise</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>10/26/2020</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired upon option exercise</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>297673</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>10/26/2020</ns2:paymentDate>
            <ns2:natureOfPayment>Option exercise</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>01/23/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>4306</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>01/23/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>04/23/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>3472</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>04/23/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>05/22/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>2958</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>05/22/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>07/23/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>3472</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>07/23/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>08/22/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>2959</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>08/22/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>10/23/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>3472</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>10/23/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>11/17/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired upon option exercise</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>3445</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>11/17/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Option exercise</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>11/17/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired upon option exercise</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>23234</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>11/17/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Option exercise</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>11/17/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired upon option exercise</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>10000</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>11/17/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Option exercise</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>11/22/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>2958</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>11/22/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>12/03/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired upon option exercise</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>42069</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>12/03/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Option exercise</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>01/20/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired upon option exercise</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>42069</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>01/20/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Option exercise</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>01/23/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>6239</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>01/23/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>02/22/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>2941</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>02/22/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>03/07/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Performance Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>81628</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>03/07/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>03/07/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Performance Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>3115</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>03/07/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>03/08/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Performance Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>85007</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>03/08/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>03/08/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Performance Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>283848</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>03/08/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>04/23/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>3450</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>04/23/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>05/09/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>15709</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>05/09/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>05/22/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>2940</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>05/22/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>07/23/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>3450</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>07/23/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>08/09/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>8550</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>08/09/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>08/09/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>7175</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>08/09/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>08/22/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>2958</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>08/22/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>10/23/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>3451</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>10/23/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>11/09/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>15710</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>11/09/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>11/22/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>2941</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>11/22/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>12/31/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired upon option exercise</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>27745</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>12/31/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Option exercise</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>12/31/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired upon option exercise</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>93649</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>12/31/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Option exercise</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>12/31/2022</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired upon option exercise</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>1914</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>12/31/2022</ns2:paymentDate>
            <ns2:natureOfPayment>Option exercise</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>01/23/2023</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>4057</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>01/23/2023</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>02/09/2023</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Acquired as compensation -- Restricted Stock Awards</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>DraftKings Inc.</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>5400</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>02/09/2023</ns2:paymentDate>
            <ns2:natureOfPayment>Compensation</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>N</ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Matthew Kalish</ns2:name>
                <ns2:address>
                    <com:street1>222 Berkeley Street</com:street1>
                    <com:street2>5th Floor</com:street2>
                    <com:city>Boston</com:city>
                    <com:stateOrCountry>MA</com:stateOrCountry>
                    <com:zipCode>02116</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:saleDate>12/12/2023</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>241682</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>8821393</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Matthew Kalish</ns2:name>
                <ns2:address>
                    <com:street1>222 Berkeley Street</com:street1>
                    <com:street2>5th Floor</com:street2>
                    <com:city>Boston</com:city>
                    <com:stateOrCountry>MA</com:stateOrCountry>
                    <com:zipCode>02116</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:saleDate>12/13/2023</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>242000</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>8835420</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:securitiesSoldInPast3Months>
            <ns2:sellerDetails>
                <ns2:name>Matthew Kalish</ns2:name>
                <ns2:address>
                    <com:street1>222 Berkeley Street</com:street1>
                    <com:street2>5th Floor</com:street2>
                    <com:city>Boston</com:city>
                    <com:stateOrCountry>MA</com:stateOrCountry>
                    <com:zipCode>02116</com:zipCode>
                </ns2:address>
            </ns2:sellerDetails>
            <ns2:securitiesClassTitle>Common Stock</ns2:securitiesClassTitle>
            <ns2:saleDate>12/13/2023</ns2:saleDate>
            <ns2:amountOfSecuritiesSold>478</ns2:amountOfSecuritiesSold>
            <ns2:grossProceeds>17786.38</ns2:grossProceeds>
        </ns2:securitiesSoldInPast3Months>
        <ns2:remarks>Seller represents that the sale reported in Table I of this Form was made subject to a stock purchase agreement in respect of a variable price forward sale transaction (the Forward Contract) between Seller and the broker named in Table I. The Forward Contract provides for settlement based on the closing price of the Issuer's Class A Common Shares on the maturity date, March 8, 2027. Any initial hedging activity in connection with the Transaction will be conducted by the broker named in Table I. As listed in Table II of this Form 144, Seller further represents that the sales of (i) 241,682 shares on December 12, 2023 and (ii) 242,478 shares on December 13, 2023 were made pursuant to a Rule 10b5-1 trading plan in order to cover tax withholding obligations in connection with the vesting of certain performance-based restricted stock units granted pursuant to the December 2020 LTIP.</ns2:remarks>
        <ns2:noticeSignature>
            <ns2:noticeDate>02/28/2024</ns2:noticeDate>
            <ns2:planAdoptionDates/>
            <ns2:signature>Goldman Sachs &amp; Co. LLC on behalf of Matthew Kalish</ns2:signature>
        </ns2:noticeSignature>
    </ns2:formData>
</ns2:edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 31557}]
144
0001810190
XXXXXXXX
LIVE
0001883685
DraftKings Inc.
001-41379
222 Berkeley Street
5th Floor
Boston
MA
02116
1-617-986-6744
Matthew Kalish
Officer
Common Stock
Goldman Sachs & Co. LLC
200 West Street
New York
NY
10282
1150000
47702000
473619528
02/28/2024
NASD
Common Stock
10/20/2020
Acquired as compensation -- Performance Awards
DraftKings Inc.
N
28384
10/20/2020
Compensation
Common Stock
10/26/2020
Acquired upon option exercise
DraftKings Inc.
N
17652
10/26/2020
Option exercise
Common Stock
10/26/2020
Acquired upon option exercise
DraftKings Inc.
N
297673
10/26/2020
Option exercise
Common Stock
01/23/2021
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
4306
01/23/2021
Compensation
Common Stock
04/23/2021
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
3472
04/23/2021
Compensation
Common Stock
05/22/2021
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
2958
05/22/2021
Compensation
Common Stock
07/23/2021
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
3472
07/23/2021
Compensation
Common Stock
08/22/2021
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
2959
08/22/2021
Compensation
Common Stock
10/23/2021
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
3472
10/23/2021
Compensation
Common Stock
11/17/2021
Acquired upon option exercise
DraftKings Inc.
N
3445
11/17/2021
Option exercise
Common Stock
11/17/2021
Acquired upon option exercise
DraftKings Inc.
N
23234
11/17/2021
Option exercise
Common Stock
11/17/2021
Acquired upon option exercise
DraftKings Inc.
N
10000
11/17/2021
Option exercise
Common Stock
11/22/2021
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
2958
11/22/2021
Compensation
Common Stock
12/03/2021
Acquired upon option exercise
DraftKings Inc.
N
42069
12/03/2021
Option exercise
Common Stock
01/20/2022
Acquired upon option exercise
DraftKings Inc.
N
42069
01/20/2022
Option exercise
Common Stock
01/23/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
6239
01/23/2022
Compensation
Common Stock
02/22/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
2941
02/22/2022
Compensation
Common Stock
03/07/2022
Acquired as compensation -- Performance Awards
DraftKings Inc.
N
81628
03/07/2022
Compensation
Common Stock
03/07/2022
Acquired as compensation -- Performance Awards
DraftKings Inc.
N
3115
03/07/2022
Compensation
Common Stock
03/08/2022
Acquired as compensation -- Performance Awards
DraftKings Inc.
N
85007
03/08/2022
Compensation
Common Stock
03/08/2022
Acquired as compensation -- Performance Awards
DraftKings Inc.
N
283848
03/08/2022
Compensation
Common Stock
04/23/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
3450
04/23/2022
Compensation
Common Stock
05/09/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
15709
05/09/2022
Compensation
Common Stock
05/22/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
2940
05/22/2022
Compensation
Common Stock
07/23/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
3450
07/23/2022
Compensation
Common Stock
08/09/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
8550
08/09/2022
Compensation
Common Stock
08/09/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
7175
08/09/2022
Compensation
Common Stock
08/22/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
2958
08/22/2022
Compensation
Common Stock
10/23/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
3451
10/23/2022
Compensation
Common Stock
11/09/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
15710
11/09/2022
Compensation
Common Stock
11/22/2022
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
2941
11/22/2022
Compensation
Common Stock
12/31/2022
Acquired upon option exercise
DraftKings Inc.
N
27745
12/31/2022
Option exercise
Common Stock
12/31/2022
Acquired upon option exercise
DraftKings Inc.
N
93649
12/31/2022
Option exercise
Common Stock
12/31/2022
Acquired upon option exercise
DraftKings Inc.
N
1914
12/31/2022
Option exercise
Common Stock
01/23/2023
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
4057
01/23/2023
Compensation
Common Stock
02/09/2023
Acquired as compensation -- Restricted Stock Awards
DraftKings Inc.
N
5400
02/09/2023
Compensation
N
Matthew Kalish
222 Berkeley Street
5th Floor
Boston
MA
02116
Common Stock
12/12/2023
241682
8821393
Matthew Kalish
222 Berkeley Street
5th Floor
Boston
MA
02116
Common Stock
12/13/2023
242000
8835420
Matthew Kalish
222 Berkeley Street
5th Floor
Boston
MA
02116
Common Stock
12/13/2023
478
17786.38
Seller represents that the sale reported in Table I of this Form was made subject to a stock purchase agreement in respect of a variable price forward sale transaction (the Forward Contract) between Seller and the broker named in Table I. The Forward Contract provides for settlement based on the closing price of the Issuer's Class A Common Shares on the maturity date, March 8, 2027. Any initial hedging activity in connection with the Transaction will be conducted by the broker named in Table I. As listed in Table II of this Form 144, Seller further represents that the sales of (i) 241,682 shares on December 12, 2023 and (ii) 242,478 shares on December 13, 2023 were made pursuant to a Rule 10b5-1 trading plan in order to cover tax withholding obligations in connection with the vesting of certain performance-based restricted stock units granted pursuant to the December 2020 LTIP.
02/28/2024
Goldman Sachs & Co. LLC on behalf of Matthew Kalish