<SEC-DOCUMENT>0000921738-22-000027-index.html : 20220615
<SEC-HEADER>0000921738-22-000027.hdr.sgml : 20220615
<ACCEPTANCE-DATETIME>20220615170109
ACCESSION NUMBER:		0000921738-22-000027
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		12
FILED AS OF DATE:		20220615
DATE AS OF CHANGE:		20220615
EFFECTIVENESS DATE:		20220615

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PENN NATIONAL GAMING INC
		CENTRAL INDEX KEY:			0000921738
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		IRS NUMBER:				232234473
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-265637
		FILM NUMBER:		221018420

	BUSINESS ADDRESS:	
		STREET 1:		825 BERKSHIRE BLVD STE 200
		STREET 2:		WYOMISSING PROFESSIONAL CENTER
		CITY:			WYOMISSING
		STATE:			PA
		ZIP:			19610
		BUSINESS PHONE:		6103732400

	MAIL ADDRESS:	
		STREET 1:		825 BERKSHIRE BLVD
		STREET 2:		SUITE 200
		CITY:			WYOMISSING
		STATE:			PA
		ZIP:			19610
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>forms-8x61522.htm
<DESCRIPTION>S-8
<TEXT>
Document 1 - file: forms-8x61522.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>2
<FILENAME>exhibit107-calculationoffi.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 2 - file: exhibit107-calculationoffi.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>exhibit51-ballardopinion.htm
<DESCRIPTION>EX-5.1
<TEXT>
Document 3 - file: exhibit51-ballardopinion.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.2
<SEQUENCE>4
<FILENAME>exhibit102-2022formofstock.htm
<DESCRIPTION>EX-10.2
<TEXT>
Document 4 - file: exhibit102-2022formofstock.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.3
<SEQUENCE>5
<FILENAME>exhibit103-2022formofcashs.htm
<DESCRIPTION>EX-10.3
<TEXT>
Document 5 - file: exhibit103-2022formofcashs.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.4
<SEQUENCE>6
<FILENAME>exhibit104-2022formofstock.htm
<DESCRIPTION>EX-10.4
<TEXT>
Document 6 - file: exhibit104-2022formofstock.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.5
<SEQUENCE>7
<FILENAME>exhibit105-2022formofrestr.htm
<DESCRIPTION>EX-10.5
<TEXT>
Document 7 - file: exhibit105-2022formofrestr.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.6
<SEQUENCE>8
<FILENAME>exhibit106-2022formofnonxq.htm
<DESCRIPTION>EX-10.6
<TEXT>
Document 8 - file: exhibit106-2022formofnonxq.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.7
<SEQUENCE>9
<FILENAME>exhibit107-2022formofstock.htm
<DESCRIPTION>EX-10.7
<TEXT>
Document 9 - file: exhibit107-2022formofstock.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>10
<FILENAME>exhibit231-consentofdeloit.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 10 - file: exhibit231-consentofdeloit.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>image1a.jpg
<TEXT>
Document 11 - file: image1a.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>imagea.jpg
<TEXT>
Document 12 - file: imagea.jpg

</DOCUMENT>
</SEC-DOCUMENT>