SEC Comment Letter for PENN Entertainment, Inc. (PENN) (CIK 0000921738) (PENN) — Feb 23, 2018
PENN Entertainment, Inc. (PENN) (CIK 0000921738)
Date: Feb. 23, 2018 · CIK: 0000921738 · Accession: 0000000000-18-005959
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-222936
Letter
Mail Stop 3233 February 22, 2018 Via E -mail Timothy J. Wilmott, Director and Chief Executive Officer Penn National Gaming, Inc. 825 Berkshire Blvd., Suite 200 Wyomissing, Pennsylvania 19610
Re: Penn National Gaming, Inc. Registration Statement on Form S-4 Filed February 8, 2018 File No. 333-222936
Dear Mr. Wilmott :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact me at (202)551 -3585 with any questions.
Sincerely,
/s/ Stacie D. Gorman
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Mail Stop 3233 February 22, 2018 Via E -mail Timothy J. Wilmott, Director and Chief Executive Officer Penn National Gaming, Inc. 825 Berkshire Blvd., Suite 200 Wyomissing, Pennsylvania 19610 Re: Penn National Gaming, Inc. Registration Statement on Form S-4 Filed February 8, 2018 File No. 333-222936 Dear Mr. Wilmott : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact me at (202)551 -3585 with any questions. Sincerely, /s/ Stacie D. Gorman Stacie Gorman Senior Counsel Office of Real Estate and Commodities cc: Zachary S. Podolsky, Esq. ( via e -mail)