Barstool Sports, a division of Penn Entertainment, will create a second office in Chicago, the third-largest city in the US. From New York, some staff will relocate to the new Chicago location. In addition to other facilities, the new 400,000 square foot building will have basketball courts, golf simulators, and recording studios. Such services are frequently provided at gaming company headquarters, but they are also being withdrawn in other industries as some businesses try to reduce spending ahead of a possible recession. Near Fulton Market, at 400 N. Noble St., the sports and pop culture media company co-founded by David Portnoy has leased additional offices.