    <SEC-DOCUMENT>0001104659-17-073737-index.html : 20171218
    <SEC-HEADER>0001104659-17-073737.hdr.sgml : 20171218
    <ACCEPTANCE-DATETIME>20171218080227
    ACCESSION NUMBER:		0001104659-17-073737
    CONFORMED SUBMISSION TYPE:	8-K
    PUBLIC DOCUMENT COUNT:		23
    CONFORMED PERIOD OF REPORT:	20171217
    ITEM INFORMATION:		Other Events
    ITEM INFORMATION:		Financial Statements and Exhibits
    FILED AS OF DATE:		20171218
    DATE AS OF CHANGE:		20171218

    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:		171260355

    	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>a17-28592_18k.htm
    <DESCRIPTION>8-K
    <TEXT>
    Document 1 - file: a17-28592_18k.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.1
    <SEQUENCE>2
    <FILENAME>a17-28592_1ex99d1.htm
    <DESCRIPTION>EX-99.1
    <TEXT>
    Document 2 - file: a17-28592_1ex99d1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.2
    <SEQUENCE>3
    <FILENAME>a17-28592_1ex99d2.htm
    <DESCRIPTION>EX-99.2
    <TEXT>
    Document 3 - file: a17-28592_1ex99d2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>g285921moi001.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 4 - file: g285921moi001.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>5
    <FILENAME>g285921moi002.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 5 - file: g285921moi002.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>6
    <FILENAME>g285921moi003.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 6 - file: g285921moi003.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>7
    <FILENAME>g285921moi004.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 7 - file: g285921moi004.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>8
    <FILENAME>g285921moi005.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 8 - file: g285921moi005.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>9
    <FILENAME>g285921moi006.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 9 - file: g285921moi006.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>g285921moi007.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 10 - file: g285921moi007.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>g285921moi008.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 11 - file: g285921moi008.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>g285921moi009.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 12 - file: g285921moi009.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>g285921moi010.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 13 - file: g285921moi010.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>g285921moi011.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 14 - file: g285921moi011.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>g285921moi012.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 15 - file: g285921moi012.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>g285921moi013.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: g285921moi013.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>17
    <FILENAME>g285921moi014.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 17 - file: g285921moi014.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>18
    <FILENAME>g285921moi015.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 18 - file: g285921moi015.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>19
    <FILENAME>g285921moi016.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 19 - file: g285921moi016.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>20
    <FILENAME>g285921moi017.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 20 - file: g285921moi017.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>21
    <FILENAME>g285921moi018.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 21 - file: g285921moi018.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>22
    <FILENAME>g285921moi019.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 22 - file: g285921moi019.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>23
    <FILENAME>g285921moi020.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 23 - file: g285921moi020.gif

    </DOCUMENT>
    </SEC-DOCUMENT>