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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GIDs+q8Iu6l18VJb4HB29oJjJCGDGY/DBXAdoq04hPpw/Z4P/SMxf0TN3fvpdd3x
 d2weEPlYnqsZP3UjV3LZHg==

<SEC-DOCUMENT>9999999997-10-011221.txt : 20100512
<SEC-HEADER>9999999997-10-011221.hdr.sgml : 20100512
<ACCEPTANCE-DATETIME>20100512103028
<PAPER>
ACCESSION NUMBER:		9999999997-10-011221
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20091231
FILED AS OF DATE:		20100503
DATE AS OF CHANGE:		20100512
EFFECTIVENESS DATE:		20100503

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PENN NATIONAL GAMING INC
		CENTRAL INDEX KEY:			0000921738
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				232234473
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24206
		FILM NUMBER:		10012609

	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 BERSHIRE BLVD
		STREET 2:		SUITE 200
		CITY:			WYOMISSING
		STATE:			PA
		ZIP:			19610
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<TYPE>ARS
<SEQUENCE>1
<FILENAME>9999999997-10-011221.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 10012609 for access to the original document.
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