<SEC-DOCUMENT>0001104659-18-050216-index.html : 20180808
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<ACCEPTANCE-DATETIME>20180807183500
ACCESSION NUMBER:		0001104659-18-050216
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		13
FILED AS OF DATE:		20180808
DATE AS OF CHANGE:		20180807
EFFECTIVENESS DATE:		20180808

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-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-226661
		FILM NUMBER:		18999451

	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
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<TEXT>
Document 1 - file: a18-18423_1s8.htm

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<FILENAME>a18-18423_1ex5d1.htm
<DESCRIPTION>EX-5.1
<TEXT>
Document 2 - file: a18-18423_1ex5d1.htm

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<DOCUMENT>
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<SEQUENCE>3
<FILENAME>a18-18423_1ex10d2.htm
<DESCRIPTION>EX-10.2
<TEXT>
Document 3 - file: a18-18423_1ex10d2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.3
<SEQUENCE>4
<FILENAME>a18-18423_1ex10d3.htm
<DESCRIPTION>EX-10.3
<TEXT>
Document 4 - file: a18-18423_1ex10d3.htm

</DOCUMENT>
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<TYPE>EX-10.4
<SEQUENCE>5
<FILENAME>a18-18423_1ex10d4.htm
<DESCRIPTION>EX-10.4
<TEXT>
Document 5 - file: a18-18423_1ex10d4.htm

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<FILENAME>a18-18423_1ex10d5.htm
<DESCRIPTION>EX-10.5
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Document 6 - file: a18-18423_1ex10d5.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.6
<SEQUENCE>7
<FILENAME>a18-18423_1ex10d6.htm
<DESCRIPTION>EX-10.6
<TEXT>
Document 7 - file: a18-18423_1ex10d6.htm

</DOCUMENT>
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<TYPE>EX-10.7
<SEQUENCE>8
<FILENAME>a18-18423_1ex10d7.htm
<DESCRIPTION>EX-10.7
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Document 8 - file: a18-18423_1ex10d7.htm

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<FILENAME>a18-18423_1ex10d8.htm
<DESCRIPTION>EX-10.8
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Document 9 - file: a18-18423_1ex10d8.htm

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<SEQUENCE>10
<FILENAME>a18-18423_1ex23d1.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 10 - file: a18-18423_1ex23d1.htm

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<SEQUENCE>11
<FILENAME>a18-18423_1ex23d2.htm
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Document 11 - file: a18-18423_1ex23d2.htm

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Document 12 - file: g184231kei001.gif

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Document 13 - file: g184231kei002.gif

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