X0306 4 2023-01-04 0000921738 PENN Entertainment, Inc. PENN 0001218092 HANDLER DAVID A 825 BERKSHIRE BLVD. SUITE 200 WYOMISSING PA 19610 true Common Stock 2023-01-04 4 A 0 1708 0 A 174260 D Common Stock 2023-01-04 4 A 0 12812 0 A 187072 D The securities reported are shares of restricted stock that vest on January 4, 2024. The reporting person elected to receive payment of fees for 2023 Board service in shares of restricted stock. The securities reported are shares of restricted stock that vest on January 4, 2024. The reporting person elected to receive the 2023 annual equity award for directors in shares of restricted stock /s/ Harper Ko, Attorney-In-Fact for David A. Handler 2023-01-05