PERMITTED STATES

In order to open a wagering account with Penn National Gaming, Inc., you must reside in one of the following states:

AL, CA, CT, DE, FL, KY, MD, MA,
NM, NY, ND, OH, PA, VA, WY,
US Virgin Islands

Applications from residents in states other then those listed above will be declined. Proof of residence is required in order to open an account.

Accurate as of 10/31/03. Subject to Change.