{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-044358","form_type":"8-K","ticker":"PENN","cik":"0000921738","company_name":"PENN Entertainment, Inc.","filed_at":"2026-04-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.938684+00:00","generated_at":"2026-05-15T05:59:30.617466+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"PENN refinances $1.0B revolver and $447M term loan A; maturity extended to April 2031","bullets":["Refinanced $1.0B revolving credit facility and $446.9M term loan A facility (2026 Facilities) to mature in April 2031.","Interest rate margins unchanged; removed the 0.10% credit spread adjustment on SOFR borrowings under both facilities.","Existing $1.0B+ term loan B facility remains outstanding with unchanged maturity; not refinanced.","Proceeds used to repay previous revolving and term A facilities; available for working capital and general corporate purposes."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-044358","json":"https://secwatch.observer/filing/0001104659-26-044358.json","markdown":"https://secwatch.observer/filing/0001104659-26-044358.md","text":"https://secwatch.observer/filing/0001104659-26-044358.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/tm2611966d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T05:59:30.617466+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":[{"claim_id":"3f12eb9af031ee7d0ee254092762aea2120488a0","claim":"PENN Entertainment, Inc. incurred term loan of $446.9 million with Bank of America, N.A. maturing April 2031.","evidence_excerpt":"agent. The Amendment amended the Existing Credit Agreement to, among other things, refinance and extend the term of the Company’s $1.0 billion revolving credit facility and $446.9 million term loan A facility (together, as so amended, the “2026 Facilities”). The 2026 Facilities will mature in April 2031, subject to an earlier springing maturity 91 days inside","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","confidence":0.9},{"claim_id":"52b7a608ed198b03e9025d2560bd47e698212890","claim":"PENN Entertainment, Inc. incurred revolving credit of $1.0 billion with Bank of America, N.A. maturing April 2031.","evidence_excerpt":"The Amendment amended the Existing Credit Agreement to, among other things, refinance and extend the term of the Company’s $1.0 billion revolving credit facility","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","confidence":0.9},{"claim_id":"514d62fa2d0c39447d2d6f78c82d02d24312f062","claim":"PENN Entertainment, Inc. amended Amendment with Bank of America, N.A valued at $1.0 billion revolving credit facility and $446.9 million term loan A facility (effective 2026-04-16).","evidence_excerpt":"On April 16, 2026, PENN Entertainment, Inc. (the “Company”) entered into an amendment (the “Amendment”) to its Second Amended and Restated Credit Agreement, dated as of May 3, 2022","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001140361-26-023577","ticker":"TCPC","company_name":"BlackRock TCP Capital Corp.","filed_at":"2026-06-01T20:50:02+00:00","headline":"BlackRock TCP Capital closes $535.8M CLO securitization, repays existing debt facilities","event_type":"debt","sec_items":["1.01","1.02","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-023577","json":"https://secwatch.observer/filing/0001140361-26-023577.json","markdown":"https://secwatch.observer/filing/0001140361-26-023577.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/ef20075169_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"agent. The Amendment amended the\nExisting Credit Agreement to, among other things, refinance and extend the term of the Company’s $1.0 billion revolving credit facility\nand $446.9 million term loan A facility (together, as so amended, the “2026 Facilities”). The 2026 Facilities will mature\nin April 2031, subject to an earlier springing maturity 91 days inside","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","comparable_excerpt":"Item 1.01. Entry into a Material Definitive Agreement. On May 27, 2026 (the \" Closing Date \"), BlackRock TCP Capital Corp. (the \" Company \"), through its subsidiary, completed a $535,780,000 securitization of certain loans held by a subsidiary of the Company (the \" CLO Transaction \"). On the Closing Date and in connection with the CLO Transaction, BlackRock DLF 2026-C","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm"}},{"accession":"0000785161-26-000161","ticker":"EHC","company_name":"Encompass Health Corp","filed_at":"2026-06-01T20:26:16+00:00","headline":"Encompass Health issues $500M 5.875% notes due 2034; to redeem $400M of 4.500% notes due 2028","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000785161-26-000161","json":"https://secwatch.observer/filing/0000785161-26-000161.json","markdown":"https://secwatch.observer/filing/0000785161-26-000161.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/0000785161-26-000161-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/ehc-20260529.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"agent. The Amendment amended the\nExisting Credit Agreement to, among other things, refinance and extend the term of the Company’s $1.0 billion revolving credit facility\nand $446.9 million term loan A facility (together, as so amended, the “2026 Facilities”). The 2026 Facilities will mature\nin April 2031, subject to an earlier springing maturity 91 days inside","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","comparable_excerpt":"On May 29, 2026, Encompass Health Corporation (the “Company”) completed the issuance and sale of $500 million in aggregate principal amount of its 5.875% Senior Notes due 2034 (the “Notes”), along with the related guarantees of the Notes by certain of the Company’s subsidiaries (the “Guarantees”), in a private offering.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/0000785161-26-000161-index.htm"}},{"accession":"0001193125-26-214205","ticker":"PGIM","company_name":"PGIM Private Credit Fund","filed_at":"2026-05-08T23:59:59+00:00","headline":"PGIM Private Credit Fund enters $100M credit facility with $500M accordion option","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-214205","json":"https://secwatch.observer/filing/0001193125-26-214205.json","markdown":"https://secwatch.observer/filing/0001193125-26-214205.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/0001193125-26-214205-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/ck0001923622-20260505.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"agent. The Amendment amended the\nExisting Credit Agreement to, among other things, refinance and extend the term of the Company’s $1.0 billion revolving credit facility\nand $446.9 million term loan A facility (together, as so amended, the “2026 Facilities”). The 2026 Facilities will mature\nin April 2031, subject to an earlier springing maturity 91 days inside","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","comparable_excerpt":"Repo Rate Average; and for Australian‐dollar advances, Bank Bill Swap Rate), in each case subject to a 0.25% floor. The initial facility amount of the Credit Facility is $100 million, with an accordion feature that permits increases, with the consent of the facility agent and the lenders, up to an aggregate commitment of $500 million. The Credit Facility has","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/0001193125-26-214205-index.htm"}},{"accession":"0001335258-26-000023","ticker":"LYV","company_name":"Live Nation Entertainment, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Live Nation VenueCo closes €610M secured notes issuance backed by 4 venues","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001335258-26-000023","json":"https://secwatch.observer/filing/0001335258-26-000023.json","markdown":"https://secwatch.observer/filing/0001335258-26-000023.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/0001335258-26-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/lyv-20260508.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"agent. The Amendment amended the\nExisting Credit Agreement to, among other things, refinance and extend the term of the Company’s $1.0 billion revolving credit facility\nand $446.9 million term loan A facility (together, as so amended, the “2026 Facilities”). The 2026 Facilities will mature\nin April 2031, subject to an earlier springing maturity 91 days inside","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","comparable_excerpt":"On May 8, 2026, Live Nation VenueCo, LLC (“VenueCo”), a bankruptcy-remote, special purpose vehicle owned by certain bankruptcy-remote, special purpose entities (the “Participants”), which are indirect subsidiaries of Live Nation Entertainment, Inc. (the “Company”), closed its previously announced issuance of €610 million aggregate principal amount of fixed rate senior secured notes (the “Notes”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/0001335258-26-000023-index.htm"}},{"accession":"0001342916-26-000028","ticker":"HNOI","company_name":"HNO International, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"HNO International issues $67,500 convertible note and warrant to Monroe Street Capital","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001342916-26-000028","json":"https://secwatch.observer/filing/0001342916-26-000028.json","markdown":"https://secwatch.observer/filing/0001342916-26-000028.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/0001342916-26-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/hnoi8k5526.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"agent. The Amendment amended the\nExisting Credit Agreement to, among other things, refinance and extend the term of the Company’s $1.0 billion revolving credit facility\nand $446.9 million term loan A facility (together, as so amended, the “2026 Facilities”). The 2026 Facilities will mature\nin April 2031, subject to an earlier springing maturity 91 days inside","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","comparable_excerpt":"On May 5, 2026, HNO International, Inc. (the \"Company\") entered into a Securities Purchase Agreement (the \"MSC Purchase Agreement\") with Monroe Street Capital Partners, LP, a Delaware limited partnership (the \"MSC Buyer\"), pursuant to which the Company issued to the MSC Buyer a Convertible Promissory Note in the principal amount of $67,500","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/0001342916-26-000028-index.htm"}},{"accession":"0001606268-26-000029","ticker":"VIASP","company_name":"Via Renewables, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Via Renewables enters $300M senior secured revolving credit facility, replaces prior agreement","event_type":"debt","sec_items":["1.01","1.02","2.03","3.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001606268-26-000029","json":"https://secwatch.observer/filing/0001606268-26-000029.json","markdown":"https://secwatch.observer/filing/0001606268-26-000029.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1606268/000160626826000029/0001606268-26-000029-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1606268/000160626826000029/spke-20260506.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"agent. The Amendment amended the\nExisting Credit Agreement to, among other things, refinance and extend the term of the Company’s $1.0 billion revolving credit facility\nand $446.9 million term loan A facility (together, as so amended, the “2026 Facilities”). The 2026 Facilities will mature\nin April 2031, subject to an earlier springing maturity 91 days inside","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","comparable_excerpt":"In connection with entering into the Credit Agreement, the Company entered into an amended and restated subordinated promissory note (Note No. 9) (the “Subordinated Debt Facility”) with Spark HoldCo and Retailco, LLC (“Retailco”). The Subordinated Debt Facility allows the Company to draw advances in increments of no less than $1.0 million per advance up to $25.0 million through November 6, 2029.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1606268/000160626826000029/0001606268-26-000029-index.htm"}},{"accession":"0000053456-26-000012","ticker":null,"company_name":"JERSEY CENTRAL POWER & LIGHT CO","filed_at":"2026-05-07T23:59:59+00:00","headline":"JCP&L issues $350M of 4.600% Senior Notes due 2030 for refinancing and capex","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000053456-26-000012","json":"https://secwatch.observer/filing/0000053456-26-000012.json","markdown":"https://secwatch.observer/filing/0000053456-26-000012.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/53456/000005345626000012/0000053456-26-000012-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/53456/000005345626000012/jcpl-20260504.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"agent. The Amendment amended the\nExisting Credit Agreement to, among other things, refinance and extend the term of the Company’s $1.0 billion revolving credit facility\nand $446.9 million term loan A facility (together, as so amended, the “2026 Facilities”). The 2026 Facilities will mature\nin April 2031, subject to an earlier springing maturity 91 days inside","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","comparable_excerpt":"On May 6, 2026 (the “Closing Date”), Jersey Central Power & Light Company (the “Company”) completed its offering of $350,000,000 aggregate principal amount of its 4.600% Senior Notes due 2030 (the “Notes”)","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/53456/000005345626000012/0000053456-26-000012-index.htm"}},{"accession":"0001104659-26-057239","ticker":"BKNG","company_name":"Booking Holdings Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Booking Holdings issues $750M of 5.375% Senior Notes due 2036","event_type":"debt","sec_items":["1.01","2.03","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057239","json":"https://secwatch.observer/filing/0001104659-26-057239.json","markdown":"https://secwatch.observer/filing/0001104659-26-057239.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1075531/000110465926057239/0001104659-26-057239-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1075531/000110465926057239/tm2613920d1_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"agent. The Amendment amended the\nExisting Credit Agreement to, among other things, refinance and extend the term of the Company’s $1.0 billion revolving credit facility\nand $446.9 million term loan A facility (together, as so amended, the “2026 Facilities”). The 2026 Facilities will mature\nin April 2031, subject to an earlier springing maturity 91 days inside","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/921738/000110465926044358/0001104659-26-044358-index.htm","comparable_excerpt":"in connection with the sale of $750,000,000 aggregate principal amount of the Company’s 5.375% Senior Notes due 2036","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1075531/000110465926057239/0001104659-26-057239-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}