SEC Comment Letter for PENN Entertainment, Inc. (PENN) (CIK 0000921738) (PENN) — Sep 4, 2019

PENN Entertainment, Inc. (PENN) (CIK 0000921738)
Date: Sept. 4, 2019 · CIK: 0000921738 · Accession: 0000000000-19-013128

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File numbers found in text: 000-24206

Date

September 4, 2019

Author

William Fair

Form

UPLOAD

Company

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

Letter

September 4, 2019 William Fair Executive 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 for the year ended December 31, 2018 Filed February 28, 2019 File No. 000-24206 Dear Mr. Fair: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities

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September 4, 2019
William Fair
Executive 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 for the year ended December 31, 2018
Filed February 28, 2019
File No. 000-24206
Dear Mr. Fair:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities

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