<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
<url><loc>https://stock.noler.com/us/stock/penn</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/13f-holdings</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/accounts-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/accounts-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/accretion-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/accrued-income-taxes-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/accrued-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/accumulated-amortization-deferred-finance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/accumulated-amortization-of-noncurrent-deferred-finance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/accumulated-depreciation</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/accumulated-depreciation-excluding-capital-leased-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/acquired-deferred-tax-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/acquisition-acquisition-related-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/acquisition-contingent-consideration-arrangements-change-in-amount-of-contingent-consideration-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/acquisition-step-acquisition-equity-interest-in-acquiree-including-subsequent-acquisition-percentage</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/acquisitions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/activist-13d-13g</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/additional-paid-in-capital</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/allocated-share-based-compensation-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/allocated-share-based-compensation-expense-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/allowance-for-doubtful-accounts-receivable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/allowance-for-notes-and-loans-receivable-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/amended-reports-10-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/amortization-of-debt-discount-premium</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/amortization-of-financing-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/amortization-of-financing-costs-and-discounts</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/amount-of-dilutive-securities-esop-convertible-preferred-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/analyst-ratings-buy</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/analyst-ratings-hold</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/analyst-ratings-no-rating</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/analyst-ratings-sell</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/antidilutive-securities-excluded-from-computation-of-earnings-per-share-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/aoci</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/asset-impairment-charges</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/assets-of-disposal-group-including-discontinued-operation-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/auditor</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/available-for-sale-fair-value-disclosure</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/available-for-sale-gross-realized-gain-loss-excluding-other-than-temporary-impairments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/available-for-sale-gross-unrealized-gain-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/basic-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/business</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/business-acquisitions-pro-forma-income-loss-from-before-changes-in-accounting-and-extraordinary-items-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/business-acquisitions-pro-forma-net-income-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/business-acquisitions-pro-forma-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/buyback-authorization</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/buyback-authorization-remaining</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/buybacks-payments-for-repurchase-of-preferred-stock-and-preference-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/buybacks-share-repurchases</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/buybacks-shares-repurchased</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/buybacks-shares-repurchased-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/buybacks-stock-repurchased-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/buybacks-stock-repurchased-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/buybacks-treasury-shares-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/buybacks-treasury-stock-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-expenditures</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-expenditures-incurred-but-not-yet-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-lease-obligations-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-lease-obligations-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leased-assets-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-balance-sheet-assets-by-major-class-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-future-minimum-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-future-minimum-payments-due-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-future-minimum-payments-due-in-five-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-future-minimum-payments-due-in-four-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-future-minimum-payments-due-in-three-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-future-minimum-payments-due-in-two-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-future-minimum-payments-due-thereafter</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-future-minimum-payments-interest-included-in-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-future-minimum-payments-present-value-of-net-minimum-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capital-leases-lessee-balance-sheet-assets-by-major-class-accumulated-deprecation</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/capitalized-computer-software-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cash-and-cash-equivalents-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cash-and-equivalents</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cash-and-restricted-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cash-and-restricted-cash-change-excluding-exchange-rate-effect</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cash-divested-from-deconsolidation</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cash-flow-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/casino-expenses</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/casino-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/clinical-trials</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/co-selected-measure-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/common-stock-other-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/common-stock-par-or-stated-value-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/common-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/common-stock-value-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/company-guidance</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/company-profile</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/comprehensive-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/comprehensive-income-net-of-tax-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/comprehensive-income-net-of-tax-including-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/concept-stock-issued-tag-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/congressional-trades-stocks-including-adrs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/convertible-securities-retired</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cost-of-reimbursable-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/costs-and-expenses</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cover-page-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cumulative-effect-of-new-accounting-principle-in-period-of-adoption</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cumulative-effect-of-prospective-application-of-new-accounting-principle</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/cumulative-effect-on-retained-earnings-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/current-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/current-federal-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/current-foreign-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/current-income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/current-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/current-portion-of-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/current-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/current-state-and-local-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/customer-loyalty-program-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-and-capital-lease-obligations</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-equity-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-increase-decrease-for-period-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-interest-rate-stated-percentage</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-in-next-rolling-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-in-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-in-rolling-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-in-rolling-year-four-and-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-in-rolling-year-two-and-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-in-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-in-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-in-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-in-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-maturing-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-periodic-payment-principal</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-repaid</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-unamortized-discount-premium-and-debt-issuance-costs-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/debt-unamortized-discount-premium-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-compensation-arrangement-with-individual-compensation-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-compensation-arrangement-with-individual-employer-contribution</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-compensation-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-federal-income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-finance-costs-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-finance-costs-noncurrent-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-foreign-income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-income-tax-assets-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-income-tax-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-income-tax-liabilities-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-income-taxes-and-tax-credits</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-revenue-recognized</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-state-and-local-income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-capital-loss-carryforwards</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-goodwill-and-intangible-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-liabilities-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-liabilities-net-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-liabilities-net-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-net-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-net-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-operating-loss-carryforwards-not-subject-to-expiration</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-operating-loss-carryforwards-state-and-local</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-other-comprehensive-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-stock-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-tax-credit-carryforwards</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-tax-deferred-expense-reserves-and-accruals-accrued-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-liabilities-goodwill-and-intangible-assets-intangible-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-liabilities-investment-in-noncontrolled-affiliates</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-liabilities-leasing-arrangements</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-liabilities-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-liabilities-other-comprehensive-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-liabilities-property-plant-and-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/deferred-tax-liabilities-undistributed-foreign-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/defined-contribution-plan-cost-recognized</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/defined-contribution-plan-employer-matching-contribution-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/defined-contribution-plan-employer-matching-contribution-percent-of-match</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/depreciation</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/depreciation-and-amortization-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/derivative-fair-value-of-derivative-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/diluted-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/dilutive-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/dilutive-securities-effect-on-basic-earnings-per-share-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/disposal-group-not-discontinued-operation-gain-loss-on-disposal</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/dividend</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/dividend-income-operating</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/dividend-safety</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/earnings-per-share-basic-and-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/ebitda</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/ebitda-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/effect-of-exchange-rate-on-cash-and-restricted-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/effective-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/employee-count</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/employee-related-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/eps</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/eps-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/equity-method-investment-dividends-or-distributions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/equity-securities-fv-ni</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/equity-securities-fv-ni-realized-gain</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/equity-securities-fv-ni-unrealized-gain-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/equity-securities-fv-ni-unrealized-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/excess-tax-benefit-from-share-based-compensation-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/exchange-rate-effect-on-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/executive-pay-pvp</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/executive-salary-officers</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/expense-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/fair-value-inputs-discount-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/fair-value-measurement-with-unobservable-inputs-reconciliations-recurring-basis-liability-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-interest-payment-on-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-payments-due-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-payments-due-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-payments-due-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-payments-due-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-payments-due-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-payments-due-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-payments-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-liability-undiscounted-excess-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-principal-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-right-of-use-asset</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-right-of-use-asset-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finance-lease-weighted-average-discount-rate-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/financing-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-accumulated-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-amortization-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-amortization-expense-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-amortization-expense-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-amortization-expense-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-amortization-expense-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-amortization-expense-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-amortization-expense-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-amortization-expense-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-future-amortization-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/finite-lived-intangible-assets-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/food-and-beverage-cost-of-sales</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/food-and-beverage-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/foreign-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/foreign-pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/form-144-stocks</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/form-n-port-stocks</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/future-amortization-expense-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/future-amortization-expense-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/future-amortization-expense-year-one</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/future-amortization-expense-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/future-amortization-expense-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gain-loss-on-contract-termination</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gain-loss-on-disposition-of-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gain-loss-on-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gain-loss-on-sale-of-business</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gain-loss-on-sale-of-debt-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gain-loss-on-sale-of-property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gain-loss-on-securitization-of-financial-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gain-loss-related-to-litigation-settlement</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gain-on-business-interruption-insurance-recovery</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gains-losses-on-extinguishment-of-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/general-and-administrative-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-and-intangible-asset-impairment</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-fair-value-disclosure</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-foreign-currency-translation-gain-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-impaired-accumulated-impairment-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-impairment-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-other-changes</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-other-increase-decrease</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-transfers</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/goodwill-written-off-related-to-sale-of-business-unit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/graph</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/gross-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/impairment-of-intangible-assets-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/impairment-of-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/impairment-of-long-lived-assets-held-for-use</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/impairment-of-long-lived-assets-to-be-disposed-of</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/impairment-of-real-estate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/included-in-etf</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-loss-from</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-loss-from-discontinued-operations-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-loss-from-discontinued-operations-net-of-tax-per-basic-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-loss-from-discontinued-operations-net-of-tax-per-diluted-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-loss-from-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-loss-from-including-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-loss-from-per-basic-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-loss-from-per-diluted-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-tax-at-federal-statutory-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-tax-effects-allocated-directly-to-equity-cumulative-effect-of-change-in-accounting-principle</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-tax-paid-federal-after-refund-received</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-taxes-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/income-taxes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-accounts-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-accounts-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-accrued-income-taxes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-employee-related-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-equity-securities-fv-ni</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-insurance-settlements-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-interest-payable-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-inventories</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-other-accrued-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-other-noncurrent-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-other-operating-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-other-operating-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-other-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-prepaid-deferred-expense-and-other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-prepaid-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-property-and-other-taxes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/increase-decrease-in-restricted-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/incremental-common-shares-attributable-to-conversion-of-debt-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/incremental-common-shares-attributable-to-conversion-of-preferred-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/incremental-common-shares-attributable-to-share-based-payment-arrangements</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/indefinite-lived-intangible-assets-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/indefinite-lived-intangible-assets-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/indefinitelived-intangible-assets-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/insider-transactions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/insurance-recoveries</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/insurance-settlements-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/intangible-assets-gross-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/intangible-assets-net-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/intangible-assets-net-including-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-costs-capitalized</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-costs-incurred-capitalized</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-expense-debt-excluding-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-expense-lessee-assets-under-capital-lease</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-expense-nonoperating</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-expense-on-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-income-expense-nonoperating-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-income-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-on-convertible-debt-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-paid-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-rate-cash-flow-hedge-gain-loss-to-be-reclassified-during-next-12-months-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/interest-rate-derivative-liabilities-at-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/inventory</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/inventory-finished-goods</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/investing-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/investment-income-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/investments-in-affiliates-subsidiaries-associates-and-joint-ventures</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/iran-activity-notices-irannotice</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/late-filing-notices-nt-10-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/lease-and-rental-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/lease-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/lessee-operating-lease-liability-payments-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/lessee-operating-lease-liability-undiscounted-excess-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/letters-of-credit-outstanding-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/level-3-liability-gain-loss-included-in-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/level-3-liability-issues</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/level-3-liability-purchases</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/level-3-liability-settlements</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/liabilities-assumed</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/liabilities-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/liability-for-uncertain-tax-positions-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/line-of-credit-facility-maximum-borrowing-capacity</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/line-of-credit-facility-remaining-borrowing-capacity</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/loans-and-leases-receivable-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/loans-receivable-fair-value-disclosure</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-and-capital-lease-obligations</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-and-capital-lease-obligations-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-and-capital-lease-obligations-including-current-maturities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-and-capital-lease-obligations-repayments-of-principal-in-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/management-fees-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/market-cap</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/marketable-securities-unrealized-gain-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/marketing-and-advertising-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/material-contracts</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/minority-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/minority-interest-decrease-from-redemptions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/minority-interest-increase-from-stock-issuance</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/minority-interest-ownership-percentage-by-parent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-cash-from</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-cash-from-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-cash-from-investing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-cash-from-operating-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-change-in-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-fee-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-income-loss-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-income-loss-attributable-to-parent-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-income-loss-available-to-common-stockholders-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-income-loss-available-to-common-stockholders-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/net-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/new-accounting-pronouncement-or-change-in-accounting-principle-cumulative-effect-of-change-on-equity-or-net-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/new-accounting-pronouncement-or-change-in-accounting-principle-effect-of-adoption-quantification</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/news</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/non-hedging-derivatives-gain-loss-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/non-peo-neo-avg-comp-actually-paid-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/non-peo-neo-avg-total-comp-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/noncash-or-part-noncash-acquisition-debt-assumed</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/noncash-or-part-noncash-acquisition-fixed-assets-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/noncash-or-part-noncash-acquisition-other-assets-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/noncash-or-part-noncash-acquisition-other-liabilities-assumed</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/noncash-or-part-noncash-acquisition-value-of-assets-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/notes-and-loans-receivable-net-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/notes-reduction</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/notional-amount-of-interest-rate-cash-flow-hedge-derivatives</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/number-of-reportable-segments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/number-of-states-in-which-entity-operates</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-available-for-sale-adjustment-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-available-for-sale-adjustment-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-available-for-sale-adjustment-net-of-tax-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-available-for-sale-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-before-reclassifications-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-derivatives-qualifying-as-hedges-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-derivatives-qualifying-as-hedges-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-derivatives-qualifying-as-hedges-net-of-tax-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-derivatives-qualifying-as-hedges-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-derivatives-qualifying-as-hedges-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-derivatives-qualifying-as-hedges-tax-effect-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-foreign-currency-transaction-and-translation-adjustment-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-foreign-currency-transaction-and-translation-adjustment-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-foreign-currency-transaction-and-translation-adjustment-net-of-tax-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-foreign-currency-transaction-and-translation-gain-loss-arising-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-foreign-currency-transaction-and-translation-reclassification-adjustment-from-aoci-realized-upon-sale-or-liquidation-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-foreign-currency-translation-adjustment-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-reclassification-adjustment-from-aoci-for-sale-of-securities-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-reclassification-adjustment-from-aoci-on-derivatives-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-reclassification-adjustment-from-aoci-on-derivatives-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-reclassification-adjustment-on-derivatives-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-reclassification-adjustment-on-derivatives-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-reclassification-adjustment-on-derivatives-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-reclassification-adjustment-on-derivatives-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-securities-sale-reclassification-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-tax-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-unrealized-gain-loss-on-derivatives-arising-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-unrealized-gain-loss-on-derivatives-arising-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/oci-unrealized-holding-gain-loss-on-securities-arising-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-expenses</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-liability-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-in-five-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-in-four-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-in-three-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-in-two-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-thereafter</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-payments-due-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-right-of-use-asset-amortization-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-lease-weighted-average-discount-rate-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-leases-rent-expense-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-loss-carryforwards-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/operating-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/options-activity</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/other-accrued-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/other-asset-impairment-charges</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/other-cost-and-expense-operating</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/other-current-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/other-current-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/other-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/other-noncurrent-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/other-noncurrent-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/other-nonoperating-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/other-than-temporary-impairment-losses-investments-portion-recognized-in-earnings-net-available-for-sale-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/outstanding-bonds</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/paid-in-capital-equity-component-of-convertible-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/paid-in-capital-warrant-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/paid-in-kind-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/patents-active</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payment-for-contingent-consideration-liability-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-for-advance-to-affiliate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-for-capital-improvements</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-for-proceeds-from-businesses-and-interest-in-affiliates</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-for-proceeds-from-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-for-proceeds-from-other-investing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-of-debt-extinguishment-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-of-debt-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-of-financing-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-of-stock-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-available-for-sale-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-equity-securities-fv-ni</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-intangible-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-interest-in-joint-venture</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-land</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-land-held-for-use</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-marketable-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-notes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-other-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-other-property-plant-and-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/payments-to-minority-shareholders</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/pb-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/pe-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/peer-group-total-shareholder-rtn-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/peo-actually-paid-comp-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/peo-total-comp-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/pre-opening-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/pre-tax-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/preferred-shares-facts</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/preferred-stock-dividends-and-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/preferred-stock-dividends-income-statement-impact</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/preferred-stock-par-or-stated-value-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/preferred-stock-shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/preferred-stock-shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/preferred-stock-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/preferred-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/prepaid-expense-and-other-assets-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/prepaid-expense-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/prepaid-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/pretax-income-domestic</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/pretax-income-minority-interest-and-income-loss-from-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/previous-etf-holding-it</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/price-fcf-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-collection-of-advance-to-affiliate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-collection-of-notes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-convertible-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-debt-net-of-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-divestiture-of-businesses</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-divestiture-of-businesses-net-of-cash-divested</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-income-tax-refunds</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-insurance-settlement-investing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-issuance-of-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-issuance-of-other-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-issuance-of-preferred-stock-and-preference-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-lease-payment-sales-type-and-direct-financing-leases-investing-activity</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-long-term-capital-lease-obligations</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-payments-for-other-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-payments-to-minority-shareholders</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-repayments-of-other-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-sale-maturity-and-collections-of-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-sale-of-available-for-sale-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-sale-of-equity-securities-fv-ni</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-sale-of-notes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-sale-of-other-productive-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-sale-of-property-plant-and-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-stock-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/proceeds-from-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/profit-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/profit-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/promotional-allowances</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/property-plant-and-equipment-fair-value-disclosure</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/property-plant-and-equipment-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/property-plant-and-equipment-gross-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/property-plant-and-equipment-gross-excluding-capital-leased-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/property-plant-and-equipment-net-excluding-capital-leased-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/property-plant-and-equipment-salvage-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/provision-for-loan-and-lease-losses</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/provision-for-loan-lease-and-other-losses</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/ps-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/public-float</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/purchase-obligation</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/purchase-obligation-due-in-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/purchase-obligations-balance-on-first-anniversary</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/quick-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/reimbursement-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/related-party-transaction-due-from-to-related-party</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/repayments-of-convertible-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/repayments-of-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/repayments-of-long-term-capital-lease-obligations</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/repayments-of-long-term-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/repayments-of-other-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/repayments-of-unsecured-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/reporting-unit-zero-or-negative-carrying-amount-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/restricted-cash-and-cash-equivalents-at-carrying-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/restricted-cash-and-cash-equivalents-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/restricted-cash-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/restructuring-charges</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/retained-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/return-on-tangible-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/revenue-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/revenue-from-contract-with-customer-excluding-assessed-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/revenue-from-contract-with-customer-including-assessed-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/revenue-remaining-performance-obligation</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/right-of-use-asset-obtained-in-exchange-for-finance-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/right-of-use-asset-obtained-in-exchange-for-operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/roa</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/roe</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/roi</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sale-leaseback-transaction-net-proceeds-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sale-leaseback-transaction-net-proceeds-investing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sale-of-stock-consideration-received-on-transaction</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sale-of-stock-number-of-shares-issued-in-transaction</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sale-of-stock-price-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/scorecard</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sec-comment-letters-upload</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sec-enforcement-actions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sec-filings-10-q</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sec-filings-25-nse</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sec-filings-8-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sec-filings-px14a6g</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/sec-filings-s-4</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/secondary-offerings</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/secured-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/segment-expenditure-addition-to-long-lived-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/self-insurance-reserve-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-exercisable-options-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-lower-range-limit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-number-of-exercisable-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-number-of-outstanding-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-outstanding-options-average-exercise-price-beginning-balance</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-outstanding-options-remaining-term</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-upper-range-limit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/shareholders-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/shares-issued-for-acquisitions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/short-sale-volume</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/short-term-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-award-fair-value-assumptions-expected-dividend-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-award-fair-value-assumptions-expected-term</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-award-fair-value-assumptions-expected-volatility-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-award-fair-value-assumptions-risk-free-interest-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-award-options-exercises-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-award-options-expirations-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-award-options-grants-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-award-rsu-grants-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-award-rsu-vested-in-period-total-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-based-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-compensation-tax-benefit-from-compensation-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-compensation-tax-benefit-realized-from-exercise-of-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-compensation-unrecognized-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-compensation-unrecognized-cost-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-issued-new-shares-sold</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-issued-shares-issued-for-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-issued-shares-issued-shares-conversion-of-convertible-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-issued-shares-issued-shares-new-issues</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-issued-shares-issued-value-conversion-of-convertible-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-issued-shares-issued-value-restricted-stock-award-net-of-forfeitures</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-issued-shares-issued-value-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-issued-value-of-shares-issued-for-acquisitions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-issued-value-of-shares-issued-for-stock-awards</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-exercisable-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-exercisable-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-exercisable-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-exercises-in-period-total-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-expirations-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-forfeitures-and-expirations-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-forfeitures-and-expirations-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-grants-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-grants-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-grants-in-period-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-outstanding-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-vested-and-expected-to-vest-exercisable-aggregate-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-vested-and-expected-to-vest-outstanding-aggregate-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-vested-and-expected-to-vest-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-vested-and-expected-to-vest-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-options-vested-in-period-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-repurchase-program-authorized-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-repurchase-program-authorized-amount-1</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stock-splits</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stockholders-equity-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stockholders-equity-including-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stockholders-equity-note-spinoff-transaction</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/stockholders-equity-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/subsidiaries</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-adjustments-settlements-and-unusual-provisions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-credit-carryforward-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-cuts-and-jobs-act-incomplete-accounting-change-in-tax-rate-provisional-income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-cuts-and-jobs-act-incomplete-accounting-provisional-income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-cuts-and-jobs-act-incomplete-accounting-transition-tax-for-accumulated-foreign-earnings-provisional-income-tax-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-cuts-and-jobs-act-measurement-period-adjustment-income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-cuts-and-jobs-act-measurement-period-adjustment-increase-decrease-in-effective-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-change-in-enacted-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-foreign-income-tax-rate-differential</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-nondeductible-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-nondeductible-expense-impairment-losses</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-nondeductible-expense-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-nondeductible-expense-share-based-compensation-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-share-based-compensation-excess-tax-benefit-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-share-based-compensation-excess-tax-benefit-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-tax-contingencies</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-rate-reconciliation-tax-credits</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-change-in-enacted-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-disposition-of-business</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-foreign-income-tax-rate-differential</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-nondeductible-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-nondeductible-expense-impairment-losses</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-nondeductible-expense-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-nondeductible-expense-share-based-compensation-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-tax-contingencies</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-tax-credits</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/tax-reconciliation-tax-settlements</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/taxes-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/total-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/total-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/total-liabilities-and-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/total-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/total-shareholder-rtn-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/treasury-stock-acquired-average-cost-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/treasury-stock-common-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/treasury-stock-common-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/treasury-stock-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/treasury-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/ttl-fee-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/ttl-offering-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/ttl-offset-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/ttl-prevsly-pd-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/unamortized-debt-issuance-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/unrecognized-tax-benefits</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/unusual-or-infrequent-item-net-gain-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/utb-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/utb-decrease-from-foreign-currency-translation</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/utb-decrease-from-prior-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/utb-decrease-from-settlements</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/utb-income-tax-penalties-and-interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/utb-increase-from-current-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/utb-increase-from-foreign-currency-translation</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/utb-increase-from-prior-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/utb-that-would-impact-effective-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/valuation-allowance-deferred-tax-asset-change-in-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/variable-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/weighted-average-number-of-share-outstanding-basic-and-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/penn/write-off-of-deferred-debt-issuance-cost</loc></url>
</urlset>
