<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001331271</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>02/09/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001635327</issuerCik>
        <issuerName>Flutter Entertainment plc</issuerName>
        <issuerCusip>IE00BWT6H894</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>ONE MADISON AVENUE</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10010</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>DART KENNETH BRYAN</reportingPersonName>
      <citizenshipOrOrganization>E9</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>32667404.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>32667404.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>32667404.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>18.6</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>The number of ordinary shares beneficially owned by each reporting person is reported as of the filing date, February 10, 2026.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Candle Lake Limited</reportingPersonName>
      <citizenshipOrOrganization>E9</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>32667404.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>32667404.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>32667404.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>18.6</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>The number of ordinary shares beneficially owned by each reporting person is reported as of the filing date, February 10, 2026.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Flutter Entertainment plc</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>ONE MADISON AVENUE, NEW YORK, NEW YORK, 10010.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>(a) KENNETH B. DART
Mr. Dart is the beneficial owner of all of the outstanding shares of Candle Lake Limited.

(b) CANDLE LAKE LIMITED
Candle Lake Limited is the company that holds the securities reported herein.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>(a) P. O. BOX 31300
GRAND CAYMAN KY1-1206 CAYMAN ISLANDS

(b)10 MARKET STREET, #773 CAMANA BAY,
GRAND CAYMAN, KY1-9006 CAYMAN ISLANDS</principalBusinessOfficeOrResidenceAddress>
        <citizenship>(a) BRITISH OVERSEAS TERRITORY CITIZEN, CAYMAN ISLANDS
(b) CAYMAN ISLANDS</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>32,667,404. The filing of this Statement shall not be deemed an admission by either of the Reporting Persons of beneficial ownership for purposes of Section 13(d) or 13(g) or for any other purpose.</amountBeneficiallyOwned>
        <classPercent>18.6%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>32,667,404</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>32,667,404</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>DART KENNETH BRYAN</reportingPersonName>
      <signatureDetails>
        <signature>Kenneth B Dart</signature>
        <title>Director</title>
        <date>02/10/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Candle Lake Limited</reportingPersonName>
      <signatureDetails>
        <signature>Kenneth B Dart</signature>
        <title>Director</title>
        <date>02/10/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
