<SEC-DOCUMENT>0001047469-14-005992-index.html : 20140702
<SEC-HEADER>0001047469-14-005992.hdr.sgml : 20140702
<ACCEPTANCE-DATETIME>20140702123821
ACCESSION NUMBER:		0001047469-14-005992
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140702
DATE AS OF CHANGE:		20140702

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PENN NATIONAL GAMING INC
		CENTRAL INDEX KEY:			0000921738
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		IRS NUMBER:				232234473
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-196741
		FILM NUMBER:		14955256

	BUSINESS ADDRESS:	
		STREET 1:		825 BERKSHIRE BLVD STE 200
		STREET 2:		WYOMISSING PROFESSIONAL CENTER
		CITY:			WYOMISSING
		STATE:			PA
		ZIP:			19610
		BUSINESS PHONE:		6103732400

	MAIL ADDRESS:	
		STREET 1:		825 BERKSHIRE BLVD
		STREET 2:		SUITE 200
		CITY:			WYOMISSING
		STATE:			PA
		ZIP:			19610
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<FILENAME>a2220659z424b3.htm
<DESCRIPTION>424B3
<TEXT>
Document 1 - file: a2220659z424b3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g75075.jpg
<DESCRIPTION>G75075.JPG
<TEXT>
Document 2 - file: g75075.jpg

</DOCUMENT>
</SEC-DOCUMENT>