SEC Comment Letter for PENN Entertainment, Inc. (PENN) (CIK 0000921738) (PENN) — Mar 9, 2008

PENN Entertainment, Inc. (PENN) (CIK 0000921738)
Date: March 9, 2008 · CIK: 0000921738 · Accession: 0000000000-08-012289

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Confidence

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File numbers found in text: 000-24206

Date

February 25, 2008

Author

Daniel Morris

Form

UPLOAD

Company

PENN Entertainment, Inc. (PENN) (CIK 0000921738)

Letter

February 25, 2008 Mail Stop 3561 By U.S. Mail and facsimile

Mr. Peter M. Carlino Chief Executive Officer Penn National Gaming, Inc. 825 Berkshire Boulevard, Suite 200 Wyomissing, PA 19610 Re: Penn National Gaming, Inc. Definitive 14A Filed April 30, 2007 File No. 000-24206 Dear Mr. Carlino: We have completed our review of your executive compensation and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response lette r or any disclosure you include in your future filings in response to our comments.

If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3314. S i n c e r e l y , D a n i e l M o r r i s Attorney-Advisor

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February 25, 2008
   Mail Stop 3561
By U.S. Mail and facsimile

Mr. Peter M. Carlino Chief Executive Officer Penn National Gaming, Inc. 825 Berkshire Boulevard, Suite 200 Wyomissing, PA 19610
Re:  Penn National Gaming, Inc.  Definitive 14A   Filed April 30, 2007
File No. 000-24206
 Dear Mr. Carlino:
We have completed our review of your executive compensation and related
disclosure, and we have no further comments at this time.
  Please note that the company is responsib le for the adequacy and accuracy of the
disclosure in its filing.  We  are not approving any proposed  disclosure you may have
included in your response lette r or any disclosure you include in your future filings in
response to our comments.

If you have any further questions regardi ng our review of your filing, please call
me at (202) 551-3314.          S i n c e r e l y ,             D a n i e l  M o r r i s
Attorney-Advisor

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