<SEC-DOCUMENT>0001104659-14-073444-index.html : 20141023
<SEC-HEADER>0001104659-14-073444.hdr.sgml : 20141023
<ACCEPTANCE-DATETIME>20141023172054
ACCESSION NUMBER:		0001104659-14-073444
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20141023
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20141023
DATE AS OF CHANGE:		20141023

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24206
		FILM NUMBER:		141170602

	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>8-K
<SEQUENCE>1
<FILENAME>a14-22915_18k.htm
<DESCRIPTION>8-K
<TEXT>
Document 1 - file: a14-22915_18k.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a14-22915_1ex99d1.htm
<DESCRIPTION>EX-99.1
<TEXT>
Document 2 - file: a14-22915_1ex99d1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g229151mm01i001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g229151mm01i001.jpg

</DOCUMENT>
</SEC-DOCUMENT>