0000921738 2026-08-10 2026-08-10 0000921738 1 2026-08-10 2026-08-10 shares iso4217:USD shares iso4217:USD pure S-8 S-8 PENN ENTERTAINMENT, INC. Equity false Common Stock, par value $0.01 per share ("Common Stock") true 4000000 20.31 81240000 0.0001381 11219.24 81240000 11219.24 0 11219.24 <table style="font-size: 12pt; border-spacing: 0px; border-collapse: collapse; width: 100%;"> <tr style="height: 0px; font-size: 0px;"><td style="width: 1%;"> </td><td style="width: 99%;"> </td></tr><tr style="vertical-align: top;"> <td style="padding: 0px 0pt;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">(1)</span> </div> </td> <td style="padding: 0px 5.4pt; text-align: left;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall also cover an indeterminate number of additional shares of Common Stock of PENN Entertainment, Inc. (the “Registrant”) that may, with respect to the shares of Common Stock registered hereunder, become issuable under the Registrant’s 2022 Long Term Incentive Compensation Plan, as amended (the “2022 Plan”), by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant’s receipt of consideration, which results in an increase in the number of the Registrant’s outstanding shares of Common Stock.</span> </div> </td> </tr> </table><table style="font-size: 12pt; border-spacing: 0px; border-collapse: collapse; width: 100%;"> <tr style="height: 0px; font-size: 0px;"><td style="width: 1%;"> </td><td style="width: 99%;"> </td></tr><tr style="vertical-align: top;"> <td style="padding: 0px 0pt;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">(2)</span> </div> </td> <td style="padding: 0px 5.4pt; text-align: left;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act, on the basis of the average of the high and low prices per share of the Common Stock as reported on The Nasdaq Stock Market LLC on August 3, 2026.</span> </div> </td> </tr> </table><table style="font-size: 12pt; border-spacing: 0px; border-collapse: collapse; width: 100%;"> <tr style="height: 0px; font-size: 0px;"><td style="width: 1%;"> </td><td style="width: 99%;"> </td></tr><tr style="vertical-align: top;"> <td style="padding: 0px 0pt;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">(3)</span> </div> </td> <td style="padding: 0px 5.4pt; text-align: left;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">Represents an additional 4,000,000 shares of Common Stock reserved for issuance under the 2022 Plan.</span> </div> </td> </tr> </table> 0000921738 EX-FILING FEES N/A