<SEC-DOCUMENT>0001047469-14-005583-index.html : 20140624
<SEC-HEADER>0001047469-14-005583.hdr.sgml : 20140624
<ACCEPTANCE-DATETIME>20140613162149
ACCESSION NUMBER:		0001047469-14-005583
CONFORMED SUBMISSION TYPE:	S-4
PUBLIC DOCUMENT COUNT:		11
FILED AS OF DATE:		20140613
DATE AS OF CHANGE:		20140613

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:	333-196741
		FILM NUMBER:		14910323

	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>a2220461zs-4.htm
<DESCRIPTION>S-4
<TEXT>
Document 1 - file: a2220461zs-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>a2220461zex-5_1.htm
<DESCRIPTION>EX-5.1
<TEXT>
Document 2 - file: a2220461zex-5_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.1
<SEQUENCE>3
<FILENAME>a2220461zex-12_1.htm
<DESCRIPTION>EX-12.1
<TEXT>
Document 3 - file: a2220461zex-12_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>4
<FILENAME>a2220461zex-21_1.htm
<DESCRIPTION>EX-21.1
<TEXT>
Document 4 - file: a2220461zex-21_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>a2220461zex-23_1.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 5 - file: a2220461zex-23_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25.1
<SEQUENCE>6
<FILENAME>a2220461zex-25_1.htm
<DESCRIPTION>EX-25.1
<TEXT>
Document 6 - file: a2220461zex-25_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>7
<FILENAME>a2220461zex-99_1.htm
<DESCRIPTION>EX-99.1
<TEXT>
Document 7 - file: a2220461zex-99_1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>8
<FILENAME>a2220461zex-99_2.htm
<DESCRIPTION>EX-99.2
<TEXT>
Document 8 - file: a2220461zex-99_2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>9
<FILENAME>a2220461zex-99_3.htm
<DESCRIPTION>EX-99.3
<TEXT>
Document 9 - file: a2220461zex-99_3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>10
<FILENAME>a2220461zex-99_4.htm
<DESCRIPTION>EX-99.4
<TEXT>
Document 10 - file: a2220461zex-99_4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>g75075.jpg
<DESCRIPTION>G75075.JPG
<TEXT>
Document 11 - file: g75075.jpg

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