SEC Comment Letter for PENN Entertainment, Inc. (PENN) (CIK 0000921738) (PENN) — Nov 4, 2010

PENN Entertainment, Inc. (PENN) (CIK 0000921738)
Date: Nov. 4, 2010 · CIK: 0000921738 · Accession: 0000000000-10-065981

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File numbers found in text: 000-24206

Date

November 4, 2010

Author

Lyn Shenk Branch Chief

Form

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Company

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

Letter

November 4, 2010

William J. Clifford Chief Financial Officer Penn National Gaming, Inc. 825 Berkshire Blvd., Suite 200 Wyomissing, Pennsylvania 19610 Re: Penn National Gaming, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed on February 26, 2010 File No. 000-24206 Dear Mr. Clifford: We have completed our review of your Form 10-K and related fi lings and have no further comments at this time.

Sincerely,
Lyn Shenk Branch Chief

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November 4, 2010

William J. Clifford Chief Financial Officer Penn National Gaming, Inc. 825 Berkshire Blvd., Suite 200 Wyomissing, Pennsylvania 19610
Re: Penn National Gaming, Inc.
Form 10-K for Fiscal Year Ended December 31, 2009
                        Filed on February 26, 2010
File No. 000-24206
 Dear Mr. Clifford:           We have completed our review of your Form 10-K and related fi lings and have no further
comments at this time.

                                                 Sincerely,

                         Lyn Shenk                         Branch Chief

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