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TABLE OF CONTENTS As filed with the Securities and Exchange Commission on June9, 2023 Registration No. 333SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549FORM S3 REGISTRATION STATEMENT UNDER
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Step 1: Gather all necessary financial information such as income statements, balance sheets, and cash flow statements.
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Step 2: Review and understand the annual report template provided by Penn Entertainment Inc.
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Step 3: Fill out the basic company details such as company name, address, contact information, and fiscal year.
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Step 4: Provide a summary of the company's performance during the fiscal year, including key financial highlights and any significant events.
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Step 5: Fill out the financial statements section accurately, ensuring all figures are properly calculated and supported by relevant documents.
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Step 6: Include notes to the financial statements if necessary, providing additional explanations or clarifications.
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Step 7: Complete the management's discussion and analysis section, discussing the company's financial performance, risks, and future prospects.
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Step 8: Include any required disclosures and certifications as specified by applicable regulatory requirements.
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Step 9: Review the completed annual report for accuracy and consistency before submitting it to Penn Entertainment Inc.
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Step 10: Submit the filled-out annual report to the appropriate department or individual within Penn Entertainment Inc.

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Penn Entertainment Inc- Annual refers to the annual reporting requirements for Penn Entertainment, a company involved in the gaming and entertainment industry, which includes financial performance and operational activities over the year.
All publicly traded companies, including Penn Entertainment Inc, are required to file annual reports with the Securities and Exchange Commission (SEC).
The form can be filled out by gathering the necessary financial data and operational achievements, and then following the SEC guidelines to complete the annual report accurately, often using specific software or templates provided by the SEC.
The purpose of the annual report is to provide shareholders and potential investors with a comprehensive overview of the company's performance, financial health, and strategic plans.
The report typically includes financial statements, management discussion and analysis, corporate governance information, risks, and other regulatory disclosures.
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