UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): March 15, 2016

PENN NATIONAL GAMING, INC.

Commission file number 0-24206

Incorporated Pursuant to the Laws of the Commonwealth of Pennsylvania

IRS Employer Identification No. 23-2234473

825 Berkshire Blvd., Suite 200
Wyomissing, PA 19610

610-373-2400

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 7.01 Regulation FD Disclosure.

On March 15, 2016, Penn National Gaming, Inc. (the “Company”) issued a press release regarding the filing of its Annual Report on Form 10-K for the year ended December 31, 2015 and the completion of the restatement of its financial statements. A copy of the press release is filed as Exhibit 99.1 hereto and is incorporated in this Item 7.01 by reference.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit Number		Description

99.1		Press Release dated March 15, 2016 of Penn National Gaming, Inc. regarding the filing of its Annual Report on Form 10-K for the year ended December 31, 2015 and the completion of the restatement of its financial statements.

* * *

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Dated: March 15, 2016	PENN NATIONAL GAMING, INC.

		By:	/s/ Saul V. Reibstein
		Name:	Saul V. Reibstein
		Title:	Executive Vice President, Finance
			Chief Financial Officer and Treasurer

EXHIBIT INDEX

Exhibit Number		Description

99.1		Press Release dated March 15, 2016 of Penn National Gaming, Inc. regarding the filing of its Annual Report on Form 10-K for the year ended December 31, 2015 and the completion of the restatement of its financial statements.