SEC Comment Letter for PENN Entertainment, Inc. (PENN) (CIK 0000921738) (PENN) — Jun 30, 2016

PENN Entertainment, Inc. (PENN) (CIK 0000921738)
Date: June 30, 2016 · CIK: 0000921738 · Accession: 0000000000-16-082810

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AI Filing Summary & Sentiment

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Document Type

Confidence

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File numbers found in text: 000-24206

Date

June 30, 2016

Author

/s/ Robert F. Telewicz, Jr.

Form

UPLOAD

Company

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

Letter

Mailstop 3233 June 30, 2016 Via E -mail Mr. Saul V. Reibstein 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 fiscal year ended December 31, 2015 Filed March 15, 2016 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 or any person u nder 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Robert F. Telewicz, Jr.

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Mailstop 3233
        June 30, 2016

Via E -mail
Mr. Saul V. Reibstein
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 fiscal year ended December 31, 2015
Filed March 15, 2016
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 or any person u nder 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 include s the
information the Securities Exchange Act of 1934 and all  applicable rules require.

Sincerely,

 /s/ Robert F. Telewicz, Jr.

 Robert F. Telewicz , Jr.
Branch Chief
Office of Real Estate and
Commodities

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