0001104659-18-011879.txt : 20180328 0001104659-18-011879.hdr.sgml : 20180328 20180226075357 ACCESSION NUMBER: 0001104659-18-011879 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180226 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: CORRESP 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 CORRESP 1 filename1.htm

 

Penn National Gaming, Inc.

825 Berkshire Blvd., Suite 200

Wyomissing, Pennsylvania 19610

 

Stacie D. Gorman
Senior Counsel
Office of Real Estate and Commodities
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 

Re:                             Penn National Gaming, Inc.
Registration Statement on Form S-4
Filed February 8, 2018
File No. 333-222936

 

Dear Ms. Gorman:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Penn National Gaming, Inc. hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 10:00 a.m., Eastern time, on Wednesday, February 28, 2018, or as soon as possible thereafter.

 

 

Sincerely,

 

 

 

Penn National Gaming, Inc.

 

 

 

By:

/s/ Carl Sottosanti

 

 

Carl Sottosanti

 

 

Executive Vice President, General Counsel and Secretary