<SEC-DOCUMENT>0001104659-21-127616-index.html : 20211019
<SEC-HEADER>0001104659-21-127616.hdr.sgml : 20211019
<ACCEPTANCE-DATETIME>20211019170017
ACCESSION NUMBER:		0001104659-21-127616
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20211019
DATE AS OF CHANGE:		20211019
EFFECTIVENESS DATE:		20211019

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
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-260361
		FILM NUMBER:		211331754

	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
<SEQUENCE>1
<FILENAME>tm2130248d1_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
Document 1 - file: tm2130248d1_s8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.3
<SEQUENCE>2
<FILENAME>tm2130248d1_ex4-3.htm
<DESCRIPTION>EXHIBIT 4.3
<TEXT>
Document 2 - file: tm2130248d1_ex4-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>tm2130248d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 3 - file: tm2130248d1_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>tm2130248d1_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 4 - file: tm2130248d1_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>tm2130248d1_ex5-1img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: tm2130248d1_ex5-1img01.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>tm2130248d1_ex5-1img02.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: tm2130248d1_ex5-1img02.jpg

</DOCUMENT>
</SEC-DOCUMENT>