{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-090069","form_type":"8-K","ticker":"PENN","cik":"0000921738","company_name":"PENN Entertainment, Inc.","filed_at":"2023-08-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.039608+00:00","generated_at":"2026-06-11T16:07:10.101538+00:00","sec_items":["8.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.0,"calibrated_materiality_score":0.0,"confidence":"high","headline":"PENN files legal opinion for shelf registration statement","bullets":["Filing includes Exhibit 5.1 opinion of Ballard Spahr LLP dated August 11, 2023.","Opinion relates to Registration Statement on Form S-3ASR (No. 333-271825).","No financial or operational updates provided in this filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-090069","json":"https://secwatch.observer/filing/0001104659-23-090069.json","markdown":"https://secwatch.observer/filing/0001104659-23-090069.md","text":"https://secwatch.observer/filing/0001104659-23-090069.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/921738/000110465923090069/0001104659-23-090069-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/921738/000110465923090069/tm2323449d3_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T16:07:10.101538+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}