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  <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-available-to-common-stockholders-basic</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-diluted</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/profit-loss</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/comprehensive-income-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-foreign-currency-transaction-and-translation-adjustment-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-available-for-sale-securities-adjustment-net-of-tax</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/other-comprehensive-income-loss-net-of-tax</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/earnings-per-share-basic</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/weighted-average-number-of-shares-outstanding-basic</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/eps</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/weighted-average-number-of-diluted-shares-outstanding</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/share-based-compensation-arrangements-by-share-based-payment-award-options-grants-in-period-weighted-average-exercise-price</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-arrangements-by-share-based-payment-award-options-exercises-in-period-weighted-average-exercise-price</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-arrangements-by-share-based-payment-award-options-expirations-in-period-weighted-average-exercise-price</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-arrangement-by-share-based-payment-award-options-forfeitures-and-expirations-in-period-weighted-average-exercise-price</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-arrangement-by-share-based-payment-award-options-grants-in-period-weighted-average-grant-date-fair-value</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/business-combination-acquisition-related-costs</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/insurance-recoveries</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/preferred-stock-dividends-income-statement-impact</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/lease-income</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/short-term-lease-cost</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/amortization-of-intangible-assets</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/depreciation-and-amortization</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/impairment-of-intangible-assets-excluding-goodwill</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/other-cost-and-expense-operating</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/general-and-administrative-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/deferred-compensation-arrangement-with-individual-compensation-expense</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/finance-lease-interest-expense</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</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-available-for-sale-securities-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-state-and-local-income-taxes</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-foreign-income-tax-rate-differential</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-tax-credits</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-tax-contingencies</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-change-in-enacted-tax-rate</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/effective-income-tax-rate-reconciliation-share-based-compensation-excess-tax-benefit-amount</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-other-adjustments</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/effective-income-tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/effective-income-tax-rate-reconciliation-state-and-local-income-taxes</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/effective-income-tax-rate-reconciliation-foreign-income-tax-rate-differential</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/effective-income-tax-rate-reconciliation-tax-credits</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/effective-income-tax-rate-reconciliation-tax-contingencies</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/effective-income-tax-rate-continuing-operations</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-expense-benefit</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-state-and-local-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/deferred-federal-income-tax-expense-benefit</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-foreign-income-tax-expense-benefit</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-income-tax-expense-benefit-at-federal-statutory-income-tax-rate</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-nondeductible-expense-impairment-losses</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-nondeductible-expense-other</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-tax-reconciliation-nondeductible-expense</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/effective-income-tax-rate-reconciliation-nondeductible-expense-impairment-losses</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/effective-income-tax-rate-reconciliation-nondeductible-expense-other</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-arrangement-by-share-based-payment-award-options-grants-in-period-gross</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/stock-issued-during-period-shares-acquisitions</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/adjustments-to-additional-paid-in-capital-warrant-issued</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/net-cash-provided-by-used-in-operating-activities</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/depreciation</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/operating-lease-right-of-use-asset-amortization-expense</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation</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-taxes-and-tax-credits</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-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-other-operating-assets</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-other-accrued-liabilities</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-operating-lease-liability</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/net-cash-provided-by-used-in-investing-activities</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-sale-of-other-productive-assets</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-maturity-and-collections-of-investments</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-insurance-settlement-investing-activities</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-to-acquire-intangible-assets</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/payments-to-acquire-businesses-net-of-cash-acquired</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/net-cash-provided-by-used-in-financing-activities</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-stock-options-exercised</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-issuance-of-debt</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/payments-for-capital-improvements</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-lines-of-credit</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-unsecured-debt</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/finance-lease-principal-payments</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/cash-cash-equivalents-restricted-cash-and-restricted-cash-equivalents-period-increase-decrease-including-exchange-rate-effect</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/effect-of-exchange-rate-on-cash-cash-equivalents-restricted-cash-and-restricted-cash-equivalents</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-cash-equivalents-restricted-cash-and-restricted-cash-equivalents</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/business-combination-contingent-consideration-arrangements-change-in-amount-of-contingent-consideration-liability1</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/operating-lease-payments</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ecd-non-peo-neo-avg-comp-actually-paid-amt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ecd-peo-actually-paid-comp-amt</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/interest-paid-net</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-net</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/number-of-states-in-which-entity-operates</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/deferred-finance-costs-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/number-of-reportable-segments</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ecd-co-selected-measure-amt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ffd-net-fee-amt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ecd-non-peo-neo-avg-total-comp-amt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ecd-peer-group-total-shareholder-rtn-amt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ecd-peo-total-comp-amt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ecd-total-shareholder-rtn-amt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ffd-ttl-fee-amt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ffd-ttl-offering-amt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ffd-ttl-offset-amt</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/ffd-ttl-prevsly-pd-amt</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/inventory-finished-goods</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/inventory-net</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/property-plant-and-equipment-gross</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/accumulated-depreciation-depletion-and-amortization-property-plant-and-equipment</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/notes-and-loans-receivable-net-noncurrent</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/finite-lived-intangible-assets-gross</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/deferred-income-tax-assets-net</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/insurance-settlements-receivable</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/prepaid-expense-and-other-assets-current</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-and-equipment-gross-period-increase-decrease</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/indefinite-lived-intangible-assets-period-increase-decrease</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/finite-lived-intangible-assets-period-increase-decrease</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/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-period-increase-decrease</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/deferred-tax-assets-goodwill-and-intangible-assets</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-other</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/loans-receivable-fair-value-disclosure</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/goodwill-fair-value-disclosure</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/accumulated-depreciation-depletion-and-amortization-property-plant-and-equipment-excluding-capital-leased-assets</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-lessee-balance-sheet-assets-by-major-class-accumulated-deprecation</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/available-for-sale-securities-fair-value-disclosure</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/available-for-sale-securities-gross-unrealized-gain-loss</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/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</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/liabilities-noncurrent</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/secured-debt</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/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/debt-instrument-interest-rate-stated-percentage</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/debt-instrument-periodic-payment-principal</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/debt-instrument-increase-decrease-for-period-net</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-maturities-repayments-of-principal-in-next-rolling-twelve-months</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-maturities-repayments-of-principal-in-rolling-year-two-and-three</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-maturities-repayments-of-principal-in-rolling-year-four-and-five</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/long-term-debt-maturities-repayments-of-principal-in-rolling-after-year-five</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/provision-for-loan-and-lease-losses</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/unrecorded-unconditional-purchase-obligation-balance-on-first-anniversary</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/deferred-tax-assets-liabilities-net</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-investment-in-noncontrolled-affiliates</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/unrecognized-tax-benefits-decreases-resulting-from-prior-period-tax-positions</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/unrecognized-tax-benefits-increases-resulting-from-current-period-tax-positions</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/unrecognized-tax-benefits-decreases-resulting-from-settlements-with-taxing-authorities</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/unrecognized-tax-benefits-decreases-resulting-from-foreign-currency-translation</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/unrecognized-tax-benefits-increases-resulting-from-foreign-currency-translation</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/unrecognized-tax-benefits-period-increase-decrease</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-liabilities-noncurrent</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/business-combination-recognized-identifiable-assets-acquired-and-liabilities-assumed-deferred-tax-liabilities</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/fair-value-measurement-with-unobservable-inputs-reconciliations-recurring-basis-liability-value</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/fair-value-measurement-with-unobservable-inputs-reconciliation-recurring-basis-liability-issues</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/fair-value-measurement-with-unobservable-inputs-reconciliation-recurring-basis-liability-settlements</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/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-leases-future-minimum-payments-due</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-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-current</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/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/operating-leases-future-minimum-payments-due</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/operating-leases-future-minimum-payments-due-current</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/operating-leases-future-minimum-payments-due-thereafter</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/operating-leases-future-minimum-payments-due-in-five-years</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/operating-leases-future-minimum-payments-due-in-four-years</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/operating-leases-future-minimum-payments-due-in-three-years</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/operating-leases-future-minimum-payments-due-in-two-years</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/preferred-stock-value</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/treasury-stock-value</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/common-stock-shares-authorized</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/common-stock-shares-issued</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/common-stock-shares-outstanding</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/common-stock-other-shares-outstanding</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/sale-of-stock-consideration-received-on-transaction</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/stock-repurchase-program-remaining-authorized-repurchase-amount1</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/stock-repurchase-program-authorized-amount1</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/employee-service-share-based-compensation-nonvested-awards-total-compensation-cost-not-yet-recognized</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-arrangement-by-share-based-payment-award-options-vested-and-expected-to-vest-exercisable-aggregate-intrinsic-value</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-arrangement-by-share-based-payment-award-equity-instruments-other-than-options-grants-in-period</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-upper-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-outstanding-options</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/sharebased-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-outstanding-options-weighted-average-exercise-price-beginning-balance1</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/sharebased-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-exercisable-options-weighted-average-exercise-price1</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/employee-service-share-based-compensation-tax-benefit-realized-from-exercise-of-stock-options</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/share-based-compensation-arrangement-by-share-based-payment-award-fair-value-assumptions-expected-term</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/sharebased-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-outstanding-options-weighted-average-remaining-contractual-term1</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/business-combination-step-acquisition-equity-interest-in-acquiree-including-subsequent-acquisition-percentage</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/treasury-stock-shares</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/nonoperating-income-expense</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-loss-on-sale-of-business</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/gain-loss-on-disposition-of-assets1</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-securitization-of-financial-assets</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/derivative-instruments-not-designated-as-hedging-instruments-gain-loss-net</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/income-loss-from-continuing-operations-before-income-taxes-minority-interest-and-income-loss-from-equity-method-investments</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-foreign-currency-transaction-and-translation-gain-loss-arising-during-period-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-unrealized-holding-gain-loss-on-securities-arising-during-period-net-of-tax</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/business-acquisitions-pro-forma-income-loss-from-continuing-operations-before-changes-in-accounting-and-extraordinary-items-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/fair-value-measurement-with-unobservable-inputs-reconciliation-recurring-basis-liability-gain-loss-included-in-earnings</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/availableforsale-securities-gross-realized-gain-loss-excluding-other-than-temporary-impairments</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/casino-revenue</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/gain-loss-on-sale-of-debt-investments</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/other-comprehensive-income-unrealized-gain-loss-on-derivatives-arising-during-period-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/reimbursement-revenue</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-loss-from-continuing-operations-before-income-taxes-domestic</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/income-loss-from-continuing-operations-before-income-taxes-foreign</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-continuing-operations</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/other-comprehensive-income-loss-net-of-tax-portion-attributable-to-parent</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-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/other-comprehensive-income-foreign-currency-transaction-and-translation-adjustment-net-of-tax-portion-attributable-to-parent</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-reclassification-adjustment-from-aoci-for-sale-of-securities-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-availableforsale-securities-adjustment-net-of-tax-portion-attributable-to-parent</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-tax-portion-attributable-to-noncontrolling-interest</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-before-reclassifications-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-available-for-sale-securities-adjustment-net-of-tax-period-increase-decrease</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-derivatives-qualifying-as-hedges-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-derivatives-qualifying-as-hedges-net-of-tax-period-increase-decrease</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-derivatives-qualifying-as-hedges-net-of-tax-portion-attributable-to-parent</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-derivatives-qualifying-as-hedges-tax-effect-period-increase-decrease</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-derivatives-qualifying-as-hedges-tax-portion-attributable-to-parent</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-foreign-currency-transaction-and-translation-adjustment-net-of-tax-period-increase-decrease</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-reclassification-adjustment-for-sale-of-securities-included-in-net-income-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-reclassification-adjustment-from-aoci-on-derivatives-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-reclassification-adjustment-on-derivatives-included-in-net-income-net-of-tax</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/other-comprehensive-income-loss-reclassification-adjustment-on-derivatives-included-in-net-income-net-of-tax</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/dilutive-securities-effect-on-basic-earnings-per-share-other</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/dilutive-securities</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/incremental-common-shares-attributable-to-conversion-of-preferred-stock</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/weighted-average-number-of-share-outstanding-basic-and-diluted</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/operating-expenses</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/restructuring-charges</loc></url>
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  <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/lease-and-rental-expense</loc></url>
  <url><loc>https://stock.noler.com/us/stock/penn/operating-leases-rent-expense-net</loc></url>
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  <url><loc>https://stock.noler.com/us/stock/penn/stock-issued1</loc></url>
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