Attached files

file filename
EX-23.1 - EX-23.1 - PENN NATIONAL GAMING INCpenn-20171231ex2313864fc.htm
EX-99.3 - EX-99.3 - PENN NATIONAL GAMING INCpenn-20171231ex993e4e0ba.htm
EX-99.2 - EX-99.2 - PENN NATIONAL GAMING INCpenn-20171231ex99227787e.htm
EX-99.1 - EX-99.1 - PENN NATIONAL GAMING INCpenn-20171231ex991ae1094.htm
EX-32.2 - EX-32.2 - PENN NATIONAL GAMING INCpenn-20171231ex322723716.htm
EX-32.1 - EX-32.1 - PENN NATIONAL GAMING INCpenn-20171231ex32138cbad.htm
EX-31.2 - EX-31.2 - PENN NATIONAL GAMING INCpenn-20171231ex3129151ac.htm
EX-31.1 - EX-31.1 - PENN NATIONAL GAMING INCpenn-20171231ex311e06a99.htm
EX-23.4 - EX-23.4 - PENN NATIONAL GAMING INCpenn-20171231ex234916f88.htm
EX-23.3 - EX-23.3 - PENN NATIONAL GAMING INCpenn-20171231ex233fef601.htm
EX-21.1 - EX-21.1 - PENN NATIONAL GAMING INCpenn-20171231ex211765a93.htm
10-K - 10-K - PENN NATIONAL GAMING INCpenn-20171231x10k.htm

Exhibit 23.2

 

 

Consent of Independent Registered Public Accounting Firm

 

We consent to the incorporation by reference in the following Registration Statements:

 

(1)

Registration Statement (Form S-8 No. 333-176723) pertaining to the 2008 Long Term Incentive Compensation Plan,

 

(2)

Registration Statement (Form S-8 No. 333-157669) pertaining to the 2008 Long Term Incentive Compensation Plan,

 

(3)

Registration Statement (Form S-8 No. 333-108173) pertaining to the 2003 Long Term Incentive Compensation Plan, 

 

(4)

Registration Statement (Form S-8 No. 333-198135) pertaining to the 2008 Long Term Incentive Compensation Plan, and

 

(5)

Registration Statement (Form S-4 No. 333-222936) pertaining to the proposed merger transaction with Pinnacle Entertainment, Inc.;

 

of our report dated February 24, 2017 (except for the classification adjustments to the Consolidated Statements of Cash Flows related to the adoption of Accounting Standards Update 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, described in Note 4, as to which the date is March 1, 2018), with respect to the consolidated financial statements of Penn National Gaming, Inc. and Subsidiaries included in this Annual Report (Form 10-K) of Penn National Gaming, Inc. and Subsidiaries for the year ended December 31, 2017.

 

/s/ Ernst & Young, LLP

 

Philadelphia, Pennsylvania

March 1, 2018