<SEC-DOCUMENT>0001047469-18-000681-index.html : 20180208
<SEC-HEADER>0001047469-18-000681.hdr.sgml : 20180208
<ACCEPTANCE-DATETIME>20180208172712
ACCESSION NUMBER:		0001047469-18-000681
CONFORMED SUBMISSION TYPE:	S-4
PUBLIC DOCUMENT COUNT:		20
FILED AS OF DATE:		20180208
DATE AS OF CHANGE:		20180208

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:		S-4
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-222936
		FILM NUMBER:		18586739

	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>S-4
<SEQUENCE>1
<FILENAME>a2234448zs-4.htm
<DESCRIPTION>S-4
<TEXT>
Document 1 - file: a2234448zs-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>a2234448zex-5_1.htm
<DESCRIPTION>EX-5.1
<TEXT>
Document 2 - file: a2234448zex-5_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>a2234448zex-23_1.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 3 - file: a2234448zex-23_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>a2234448zex-23_2.htm
<DESCRIPTION>EX-23.2
<TEXT>
Document 4 - file: a2234448zex-23_2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>5
<FILENAME>a2234448zex-99_1.htm
<DESCRIPTION>EX-99.1
<TEXT>
Document 5 - file: a2234448zex-99_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>6
<FILENAME>a2234448zex-99_2.htm
<DESCRIPTION>EX-99.2
<TEXT>
Document 6 - file: a2234448zex-99_2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>7
<FILENAME>a2234448zex-99_3.htm
<DESCRIPTION>EX-99.3
<TEXT>
Document 7 - file: a2234448zex-99_3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>8
<FILENAME>a2234448zex-99_4.htm
<DESCRIPTION>EX-99.4
<TEXT>
Document 8 - file: a2234448zex-99_4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>g35733bgi001.gif
<DESCRIPTION>G35733BGI001.GIF
<TEXT>
Document 9 - file: g35733bgi001.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>g35733bgi002.gif
<DESCRIPTION>G35733BGI002.GIF
<TEXT>
Document 10 - file: g35733bgi002.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>g35734bgi001.gif
<DESCRIPTION>G35734BGI001.GIF
<TEXT>
Document 11 - file: g35734bgi001.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>g35734bgi002.gif
<DESCRIPTION>G35734BGI002.GIF
<TEXT>
Document 12 - file: g35734bgi002.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>g420874.jpg
<DESCRIPTION>G420874.JPG
<TEXT>
Document 13 - file: g420874.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>g301757.jpg
<DESCRIPTION>G301757.JPG
<TEXT>
Document 14 - file: g301757.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>g537657.jpg
<DESCRIPTION>G537657.JPG
<TEXT>
Document 15 - file: g537657.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>g530124.jpg
<DESCRIPTION>G530124.JPG
<TEXT>
Document 16 - file: g530124.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>17
<FILENAME>g883704.jpg
<DESCRIPTION>G883704.JPG
<TEXT>
Document 17 - file: g883704.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>18
<FILENAME>g870004.jpg
<DESCRIPTION>G870004.JPG
<TEXT>
Document 18 - file: g870004.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>19
<FILENAME>g467516.jpg
<DESCRIPTION>G467516.JPG
<TEXT>
Document 19 - file: g467516.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>20
<FILENAME>g899203.jpg
<DESCRIPTION>G899203.JPG
<TEXT>
Document 20 - file: g899203.jpg

</DOCUMENT>
</SEC-DOCUMENT>