SEC Comment Letter for PENN Entertainment, Inc. (PENN) (CIK 0000921738) (PENN) — Aug 29, 2013
PENN Entertainment, Inc. (PENN) (CIK 0000921738)
Date: Aug. 29, 2013 · CIK: 0000921738 · Accession: 0000000000-13-047762
AI Filing Summary & Sentiment
Reasoning
Letter
August 29, 2013 Via E-mail Mr. William J. Clifford Senior Vice President Finance and Chief Financial Officer Penn National Gaming, Inc. 825 Berkshire Blvd., Suite 200 Wyomissing, Pennsylvania 19610
Re: Penn National Gaming, Inc. Form 10 -K for the year ended December 31, 2012 Filed on February 22, 2013 File No. 000 -24206
Dear Mr. Clifford :
We have completed our review of your filing s. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 an d all applicable rules require.
Sincerely,
/s/ Robert F. Telewicz Jr.
Show Raw Text
August 29, 2013 Via E-mail Mr. William J. Clifford Senior Vice President Finance and Chief Financial Officer Penn National Gaming, Inc. 825 Berkshire Blvd., Suite 200 Wyomissing, Pennsylvania 19610 Re: Penn National Gaming, Inc. Form 10 -K for the year ended December 31, 2012 Filed on February 22, 2013 File No. 000 -24206 Dear Mr. Clifford : We have completed our review of your filing s. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 an d all applicable rules require. Sincerely, /s/ Robert F. Telewicz Jr. Robert F. Telewicz Jr. Senior Staff Accountant