Item 2.01 Completion of Acquisition or Disposition of Assets.



On June 3, 2021, Bally's Corporation ("Bally's") completed its previously
announced acquisition of the Tropicana Evansville casino operations from Caesars
Entertainment, Inc. The total purchase price was $140 million, subject to
customary adjustments, which was funded without any cash outlay. As part of the
acquisition, Gaming and Leisure Properties, Inc. ("GLPI"), a publicly traded
gaming-focused real estate investment trust ("REIT"), acquired the Evansville
casino real estate for $340 million and leased it to Bally's for $28 million per
year in rent, subject to escalation.

Item 7.01 Regulation FD.

On June 4, 2021, Bally's published a press release announcing the closing of the Tropicana Evansville transaction and, on June 1, 2021, a press release announcing the closing of the Bet.Works transaction. A copy of the press releases are furnished as Exhibit 99.1 and 99.2, respectively.

Item 8.01 Other Events.



  On June 1, 2021, Bally's acquired Bet.Works Corp ("Bet.Works") for
approximately $62.5 million in cash and 2,084,765 of common shares, subject to
customary adjustments. Bet.Works shareholders have agreed not to transfer any
Bally's common shares prior to June 1, 2022 and, for the following 12 months,
may transfer only up to 1% of Bally's common shares per every 90 days.

As of June 1, 2021, Bally's had 44,544,289 common shares outstanding and (1) up
to 12,830,730 shares (4,919,006 of which are subject to the satisfaction of
performance metrics) issuable upon exercise of options and warrants issued in
connection with Bally's strategic partnership with Sinclair; (2) 812,161 common
shares issuable upon exercise of penny warrants issued in connection with
Bally's acquisition of Monkey Knife Fight; (3) up to 204,779 common shares
(based on the exchange rate of €0.82:1 USD and Bally's closing stock of $59.63,
in each case of June 2, 2021) issuable to SportCaller selling stockholders
subject to achievement of certain post-closing performance targets; and (4)
60,000 vested and unexercised stock options at an exercise price of $4.31 per
share.


Item 9.01    Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired.



The financial statements (if any) required by Item 9.01(a) of Form 8-K will be
filed by amendment to this Current Report on Form 8-K no later than August 17,
2021.

(b) Pro Forma Financial Information.



The pro forma financial statements (if any) required by Item 9.01(b) of Form 8-K
will be filed by amendment to this Current Report on Form 8-K no later than
August 17, 2021.


(d) Exhibits
Exhibit No.               Description
99.1                        P    ress Release     dated     June     4    , 2021     regarding the
                          Tropican    a E    vans    ville transaction.
99.2                        Press Release dated June 1, 2021 regarding the Bet.Works transaction.
104                       Cover Page Interactive Data File (embedded within

the Inline XBRL document).

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