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Washington, D.C. 20549


Proxy Statement Pursuant to Section 14(a) of
the Securities Exchange Act of 1934 (Amendment No.           )

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Preliminary Proxy Statement




Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2))




Definitive Proxy Statement




Definitive Additional Materials




Soliciting Material Pursuant to §240.14a-12


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Penn National Gaming, Inc.
825 Berkshire Boulevard, Suite 200
Wyomissing, Pennsylvania 19610


Dear Shareholder:

        The 2008 Annual Meeting of Shareholders of Penn National Gaming, Inc. (the "Company") will be held on November 12, 2008 at Ballard Spahr Andrews & Ingersoll, LLP, 1735 Market Street, 51st Floor, Philadelphia, Pennsylvania. As more fully described in the Proxy Statement previously delivered to you, the following proposals will be submitted to a vote of shareholders at the Annual Meeting:

        Your vote is important. Please carefully review the Proxy Statement and please vote your shares in accordance with instructions on the proxy card with a vote FOR all of the items. The Company's Proxy Statement is also available via the Internet at http://ww3.ics.adp.com/streetlink/penn.

        As you know, we are holding our 2008 Annual Meeting of Shareholders at a later time than usual this year. Please note that next year we intend to return to our practice of holding the annual meeting of shareholders towards the end of the Company's second quarter, and we have accordingly scheduled the 2009 Annual Meeting of Shareholders to be held on June 3, 2009. Shareholders interested in submitting a proposal for inclusion in the proxy materials for the annual meeting of shareholders in 2009 may do so by following the procedures prescribed by the Company's Bylaws and in SEC Rule 14a-8. To be eligible for inclusion, shareholder proposals must be received by the Company's Secretary no later than November 24, 2008. Proposals should be sent to the Company's principal executive office, 825 Berkshire Boulevard, Suite 200, Wyomissing, Pennsylvania 19610, directed to the attention of the Secretary. Please note that this information is also contained in Page 55 of the Proxy Statement except that the deadline for receiving shareholder proposals inadvertently refers to November 24, 2009. As noted above, the correct deadline is November 24, 2008.

        Thank you for your continued support.


Penn National Gaming, Inc. 825 Berkshire Boulevard, Suite 200 Wyomissing, Pennsylvania 19610