<SEC-DOCUMENT>0001179110-14-010813-index.html : 20140626
<SEC-HEADER>0001179110-14-010813.hdr.sgml : 20140626
<ACCEPTANCE-DATETIME>20140623161605
ACCESSION NUMBER:		0001179110-14-010813
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20140612
FILED AS OF DATE:		20140623
DATE AS OF CHANGE:		20140623

ISSUER:		

	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

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Fair William J
		CENTRAL INDEX KEY:			0001611168

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24206
		FILM NUMBER:		14935353

	MAIL ADDRESS:	
		STREET 1:		825 BERKSHIRE BOULEVARD
		STREET 2:		SUITE 200
		CITY:			WYOMISSING
		STATE:			PA
		ZIP:			19610
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>FORM 3 -
<TEXT>
Document 1 - file: edgar.html

Document 1 - RAW XML: edgar.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.TXT
<SEQUENCE>2
<FILENAME>ex24fair.txt
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
Document 2 - file: ex24fair.txt

</DOCUMENT>
</SEC-DOCUMENT>