SEC Company Response from PENN Entertainment, Inc. (PENN) (CIK 0000921738) (PENN) — Feb 26, 2018
PENN Entertainment, Inc. (PENN) (CIK 0000921738)
Date: Feb. 26, 2018 · CIK: 0000921738 · Accession: 0001104659-18-011879
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-222936
Letter
825 Berkshire Blvd., Suite 200 Wyomissing, Pennsylvania 19610 Stacie D. Gorman Senior Counsel Office of Real Estate and Commodities U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
Re: Penn National Gaming, Inc. Registration Statement on Form S-4 Filed February 8, 2018 File No. 333-222936
Dear Ms. Gorman:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Penn National Gaming, Inc. hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 10:00 a.m., Eastern time, on Wednesday, February 28, 2018, or as soon as possible thereafter.
Sincerely,
Penn National Gaming, Inc.
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CORRESP 1 filename1.htm Penn National Gaming, Inc. 825 Berkshire Blvd., Suite 200 Wyomissing, Pennsylvania 19610 Stacie D. Gorman Senior Counsel Office of Real Estate and Commodities U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Penn National Gaming, Inc. Registration Statement on Form S-4 Filed February 8, 2018 File No. 333-222936 Dear Ms. Gorman: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Penn National Gaming, Inc. hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 10:00 a.m., Eastern time, on Wednesday, February 28, 2018, or as soon as possible thereafter. Sincerely, Penn National Gaming, Inc. By: /s/ Carl Sottosanti Carl Sottosanti Executive Vice President, General Counsel and Secretary