<SEC-DOCUMENT>0001209191-21-000297-index.html : 20210104
<SEC-HEADER>0001209191-21-000297.hdr.sgml : 20210104
<ACCEPTANCE-DATETIME>20210104163002
ACCESSION NUMBER:		0001209191-21-000297
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210101
FILED AS OF DATE:		20210104
DATE AS OF CHANGE:		20210104

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Ko Harper H.
		CENTRAL INDEX KEY:			0001726261

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24206
		FILM NUMBER:		21502135

	MAIL ADDRESS:	
		STREET 1:		7250 S. TENAYA WAY
		STREET 2:		SUITE 100
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89113

ISSUER:		

	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

	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>3
<SEQUENCE>1
<FILENAME>doc3.xml
<DESCRIPTION>FORM 3 SUBMISSION
<TEXT>
Document 1 - file: doc3.html

Document 1 - RAW XML: doc3.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.3_952731
<SEQUENCE>2
<FILENAME>poa.txt
<DESCRIPTION>POA DOCUMENT
<TEXT>
Document 2 - file: poa.txt

</DOCUMENT>
</SEC-DOCUMENT>