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Penn National Gaming Inc – ‘10-K’ for 12/31/07 – EX-32.2

On:  Friday, 2/29/08, at 2:38pm ET   ·   For:  12/31/07   ·   Accession #:  1047469-8-2032   ·   File #:  0-24206

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 2/29/08  Penn National Gaming Inc          10-K       12/31/07   12:1.7M                                   Merrill Corp/New/FA

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.39M 
 2: EX-4.2(A)   Instrument Defining the Rights of Security Holders  HTML     27K 
 4: EX-10.26    Material Contract                                   HTML     15K 
 3: EX-10.8(A)  Material Contract                                   HTML     11K 
 5: EX-21.1     Subsidiaries of the Registrant                      HTML     24K 
 6: EX-23.1     Consent of Experts or Counsel                       HTML      8K 
 7: EX-23.2     Consent of Experts or Counsel                       HTML      8K 
 8: EX-31.1     Certification per Sarbanes-Oxley Act (Section 302)  HTML     14K 
 9: EX-31.2     Certification per Sarbanes-Oxley Act (Section 302)  HTML     14K 
10: EX-32.1     Certification per Sarbanes-Oxley Act (Section 906)  HTML     10K 
11: EX-32.2     Certification per Sarbanes-Oxley Act (Section 906)  HTML     10K 
12: EX-99.1     Miscellaneous Exhibit                               HTML     35K 


EX-32.2   —   Certification per Sarbanes-Oxley Act (Section 906)
Exhibit Table of Contents

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11st Page   -   Filing Submission
"Exhibit 32.2
"Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350
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EXHIBIT 32.2


CERTIFICATION PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002,
18 U.S.C. SECTION 1350

        In connection with the Annual Report of Penn National Gaming, Inc. (the "Company") on Form 10-K for the fiscal year ended December 31, 2007 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, William J. Clifford, Chief Financial Officer of the Company, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350 that, to my knowledge:

        1.     The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

        2.     The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

    /s/  WILLIAM J. CLIFFORD      
William J. Clifford
Chief Financial Officer
February 29, 2008



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CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002, 18 U.S.C. SECTION 1350

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/29/08
For Period End:12/31/075
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Filing Submission 0001047469-08-002032   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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