<SEC-DOCUMENT>0001104659-18-062102-index.html : 20181015
<SEC-HEADER>0001104659-18-062102.hdr.sgml : 20181015
<ACCEPTANCE-DATETIME>20181015161905
ACCESSION NUMBER:		0001104659-18-062102
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20181015
DATE AS OF CHANGE:		20181015
EFFECTIVENESS DATE:		20181015

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-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-222936
		FILM NUMBER:		181122410

	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-8 POS
<SEQUENCE>1
<FILENAME>a18-36729_2s8pos.htm
<DESCRIPTION>S-8 POS
<TEXT>
Document 1 - file: a18-36729_2s8pos.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>a18-36729_2ex5d1.htm
<DESCRIPTION>EX-5.1
<TEXT>
Document 2 - file: a18-36729_2ex5d1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>a18-36729_2ex23d1.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 3 - file: a18-36729_2ex23d1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>a18-36729_2ex23d2.htm
<DESCRIPTION>EX-23.2
<TEXT>
Document 4 - file: a18-36729_2ex23d2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>g367292kei001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: g367292kei001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>g367292kei002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: g367292kei002.jpg

</DOCUMENT>
</SEC-DOCUMENT>