SEC Comment Letter for PENN Entertainment, Inc. (PENN) (CIK 0000921738) (PENN) — Aug 16, 2012
PENN Entertainment, Inc. (PENN) (CIK 0000921738)
Date: Aug. 16, 2012 · CIK: 0000921738 · Accession: 0000000000-12-044539
AI Filing Summary & Sentiment
Reasoning
Letter
August 16, 2012 William J. Clifford Senior Vice President and Chief Financial Officer Penn National Gaming, Inc. 825 Berkshire Blvd. Suite 200 Wyomissing, Pennsylvania 19610
Re: Penn National Gaming, Inc. Form 10-K Filed February 24, 2012 File No. 000 -24206
Dear Mr. Clifford:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cicely LaMothe
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August 16, 2012 William J. Clifford Senior Vice President and Chief Financial Officer Penn National Gaming, Inc. 825 Berkshire Blvd. Suite 200 Wyomissing, Pennsylvania 19610 Re: Penn National Gaming, Inc. Form 10-K Filed February 24, 2012 File No. 000 -24206 Dear Mr. Clifford: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Cicely LaMothe Cicely LaMothe Senior Assistant Chief Accountant