SEC Comment Letter for PENN Entertainment, Inc. (PENN) (CIK 0000921738) (PENN) — Oct 20, 2014

PENN Entertainment, Inc. (PENN) (CIK 0000921738)
Date: Oct. 20, 2014 · CIK: 0000921738 · Accession: 0000000000-14-052037

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 000-24206

Date

December 31, 2013

Author

/s/ Jennifer Monick

Form

UPLOAD

Company

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

Letter

October 20 , 201 4 Via E -mail Mr. Saul V. Reibstein 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 fiscal year ended December 31, 2013 Filed on February 27, 2014 File No . 000-24206

Dear Mr. Reibstein:

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 o r 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 o f 1934 and all applicable rules require.

Sincerely,
/s/ Jennifer Monick

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October 20 , 201 4

Via E -mail
Mr. Saul V. Reibstein
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 fiscal year ended December 31, 2013
Filed on February 27, 2014
File No . 000-24206

Dear Mr. Reibstein:

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 o r 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 o f 1934 and all applicable rules require.

Sincerely,

 /s/ Jennifer Monick

                   Jennifer Monick
Senior Staff Accountant

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