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.