United States securities and exchange commission logo

                     August 24, 2020

       Desiree Burke
       Chief Accounting Officer
       Gaming & Leisure Properties, Inc.
       845 Berkshire Boulevard
       Wyomissing, PA 19610

                                                        Re: Gaming & Leisure
Properties, Inc.
                                                            Form 10-K for the
year ended December 31, 2019
                                                            Filed February 21,
                                                            File No. 001-36124

       Dear Ms. Burke:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.


                     Division of Corporation Finance

                     Office of Real Estate & Construction
       cc:                                              Steven Snyder