    <SEC-DOCUMENT>0001104659-20-051269-index.html : 20200427
    <SEC-HEADER>0001104659-20-051269.hdr.sgml : 20200427
    <ACCEPTANCE-DATETIME>20200427070046
    ACCESSION NUMBER:		0001104659-20-051269
    CONFORMED SUBMISSION TYPE:	DEF 14A
    PUBLIC DOCUMENT COUNT:		23
    CONFORMED PERIOD OF REPORT:	20200610
    FILED AS OF DATE:		20200427
    DATE AS OF CHANGE:		20200427
    EFFECTIVENESS DATE:		20200427

    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:		DEF 14A
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	000-24206
    		FILM NUMBER:		20817208

    	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>
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    <SEQUENCE>1
    <FILENAME>tm202024-1_def14a.htm
    <DESCRIPTION>DEF 14A
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    <DESCRIPTION>GRAPHIC
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