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Plainville Gaming and Redevelopment, LLC Application for License to Hold or Conduct a Racing Meeting at Plainridge Racecourse for Calendar Year 2022 September 30, 2021
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Plainville Gaming and Redevelopment, LLC Application for ...

Apr 27, 2023

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Page 1: Plainville Gaming and Redevelopment, LLC Application for ...

Plainville Gaming and Redevelopment, LLC

Application for License to Hold or

Conduct a Racing Meeting at

Plainridge Racecourse for

Calendar Year 2022

September 30, 2021

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1

APPLICATION FOR LICENSE TO HOLD OR CONDUCT A RACING MEETING

APPLICATION OF: ______________________________________________________________

FOR LICENSE TO HOLD OR CONDUCT A RACING MEETING AT:

______________________________________________________________ FOR CALENDAR YEAR 2022.

Pursuant to the provisions of Chapter 128A of the General Laws of the Commonwealth of Massachusetts, inserted by Chapter 374 of the Acts of 1934, as amended, the Applicant hereby makes application for license to hold or conduct a ____________________________ racing meeting at____________________________ County of ____________________________ .

As used in this application the word “applicant” has the following meanings, respectively: In case of an individual applicant, the applicant. In case of a partnership applicant, all partners, including limited and silent partners. In case of a corporate applicant, all officers, directors, stockholders of record, persons owning the beneficial interest in any stock, subscribers to any stock and persons who voted any of the voting stock at the last stockholders. In the case of an LLC, all members and managers. In the case of a trust, all trustees. In the case of an unincorporated association, all members of the association.

Attached hereto, is a certified check or bank draft payable to the Massachusetts Gaming Commission in the sum of $ _________________ which is the greater of .0013 times the average daily handle for the racing meeting that occurred in 2021 or Three hundred dollars ($300.00).

Applicant has provided the Massachusetts Gaming Commission with a surety bond issued by surety qualified to do business in the Commonwealth of Massachusetts and approved by the Commission in the amount of $125,000 in accordance with Section 3(o) of Chapter 128A of the General Laws.

Plainville Gaming and Redevelopment, LLC

Plainridge Park Casino

Harness HorsePlainville Norfolk

2,100.00

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2

1. The name of the applicant:

_______________________________________________________________________

2. The post office address of the applicant:

_______________________________________________________________________

3. Address of principal office:

_______________________________________________________________________

4. Trade name, if any, under which business is or is to be conducted:

_______________________________________________________________________

5. The location of the race track where it is proposed to hold or conduct such meeting,including street address, municipality and county.

_______________________________________________________________________

6. The days on which it is intended to hold or conduct such a meeting, the number of races tobe run daily and the minimum purse per race.

_______________________________________________________________________

7. The hours of each day between which it is intended to hold or conduct racing at suchmeeting in accordance with c. 128A §2 (5).

_______________________________________________________________________

8. Name and address of attorney, if any, of the applicant:

_______________________________________________________________________

9. Applicant is (check one):_____ An individual _____ A limited partnership _____ An unincorporated association _____ A general partnership _____ A trust _____ A corporation _____ An LLC _____ Other (specify)

Plainville Gaming & Redevelopment, LLC

301 Washington Street, Plainville, MA 02762

825 Berkshire Blvd., Wyomissing, PA 19610

Plainridge Park Casino

301 Washington St., Plainville, MA 02760

See attached Exhibit #6

Between the Hours of 10AM and 9PM

Harper KO, Executive VP & Chief Legal Officer PNGI, 825 Berkshire Blvd., Wyomissing, PA 019610

X

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Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 6

The days on which it is intended to hold or conduct such a meeting, the number of races to

be run daily and the minimum purse per race.

Starting on Monday, April 11, 2022

April through August – Mondays, Thursdays & Fridays

Special Race Day “Spirit of Massachusetts” – Sunday July 24, 2022

September through October – Sundays, Mondays, Thursdays & Fridays

November – Mondays, Thursdays & Fridays

Sunday November 20, 2022

Wednesday November 23, 2022

No Racing Thursday November 24, 2022

Post Time: April through August 4:00 PM

Sunday July 24 2:00 PM

September and October 2:00 PM

November 1:00 PM

Please see attached 2022 racing calendar

Up to 14 Races per Day

Minimum Purse by agreement with the HHANE is $4,000.00

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Pla

inri

dg

e P

ark

Casi

no

April

S M T W T F S

1 2

3 4 5 6 7 8 9

10 11 12 13 14 15 16

17 18 19 20 21 22 23

24 25 26 27 28 29 30

May

S M T W T F S

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June

S M T W T F S

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30 31

November

S M T W T F S

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6 7 8 9 10 11 12

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20 21 22 23 24 25 26

27 28 29 30

2022 Plainridge Park Casino Calendar

4:00pm ET

2:00pm ET

1:00pm ET

Sunday, July 24 • First Post 2:00pm ET

Spirit of Massachusetts Trot

Clara Barton Pace

July

S M T W T F S

1 2

3 4 5 6 7 8 9

10 11 12 13 14 15 16

17 18 19 20 21 22 23

24 25 26 27 28 29 30

31

August

S M T W T F S

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25 26 27 28 29 30

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gite 6'fea-eccuygce/zo 0

,A0,-.to,William Francis Galvin

Secretary of theCommonwealth

September 17, 2021

TO WHOM IT MAY CONCERN:

0.2738

I hereby certify that a certificate of registration of a Foreign Limited Liability Companywas filed in this office by

PLAIN VILLE GAMING AND REDEVELOPMENT, LLC

in accordance with the provisions of Massachusetts General Laws Chapter 156Con October 12, 2012.

I further certify that said Limited Liability Company has filed all annual reports dueand paid all fees with respect to such reports; that said Limited Liability Company has not filed acertificate of cancellation or withdrawal; that there are no proceedings presently pending underthe Massachusetts General Laws Chapter 156C, § 72 for revocation of said Limited LiabilityCompany's authority to transact business in the Commonwealth; and that said Limited LiabilityCompany is in good standing with this office.

I also certify that the names of all managers listed in the most recent filing are: NONE

I further certify that the name of persons authorized to act with respect to real propertyinstruments listed in the most recent filings are: CARL SOTTOSANTI

In testimony of which,

I have hereunto affixed the

Great Seal of the Commonwealth

on the date first above written.

/1,644,-;70Secretary of the Commonwealth

Processed By:BOD

i

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Ent

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8

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Page 63: Plainville Gaming and Redevelopment, LLC Application for ...

Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 14

How does applicant control the real property on which the race track is located?

In connection with Penn’s acquisition of Pinnacle Entertainment, Inc. (“Pinnacle”), Plainville

Gaming and Redevelopment, LLC (“Operator”) agreed to sell the real estate associated with

Plainridge Park Casino (the “Facility”) to a subsidiary of Gaming and Leisure Properties, Inc.

(“GLPI”), a separate publicly traded real estate investment trust. The Operator will continue to

operate the Facility and will lease the real estate associated therewith from a subsidiary of GLPI

pursuant to a master lease agreement covering the real property of several other gaming facilities

previously operated by Pinnacle.

The owner of the facility, Gold Merger Sub, LLC, is an indirect wholly owned subsidiary of

GLPI, which is located at 845 Berkshire Blvd, Wyomissing PA 19610. The officers, directors,

managers and members of Gold Merger Sub are;

Peter M. Carlino - President

Brandon J. Moore - Vice President & Secretary

Desiree A. Burke- Vice President & Treasurer

Page 64: Plainville Gaming and Redevelopment, LLC Application for ...

Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 14b

Submit as Exhibit 14(b) a list describing all agreements relating to the operation and

control of all equipment, personal property or other operational matters. This includes any

agreement pertaining to operation of food, beverage, parking or other concessions, printing

of programs or other materials, equipment leases, and subcontracting of services necessary

to maintain and operate the race track. This also includes any financial interests, such as

loans, and any agreement that, in the event of a default under such agreement, would have

the consequence of creating a change in control of the race track.

The Plainridge Park racing infrastructure is in place for a live race meet to be conducted in 2022.

The current day to day racing operations consisting of totalizer, satellite uplink, decoding, TV

production, etc. is in full working order and has been operational for the past 8 racing seasons

since Penn National Gaming, Inc., took control of racing operations in 2014.

Agreements relating to the operation and/or control of all equipment are outlined in Exhibit #22.

All track maintenance equipment and other physical equipment needed to conduct a live race

meet is owned by PGR.

Page 65: Plainville Gaming and Redevelopment, LLC Application for ...

Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 15

Has applicant’s entire premises been approved by local authorities in accordance with Section 13A of Chapter 128A of the General Laws?

Yes

Submit as Exhibit 15 a copy of the applicant’s approval. If applicant’s premises have not been approved in accordance with c.128A §13A, explain why such approval was not obtained.

Please see letter from the Town of Plainville Board of Selectmen dated September 29, 1997, attached as Exhibit 15A, and the Certified Special Election results for the Town of Plainville’s September 10, 2013 election, attached as Exhibit 15B.

Page 66: Plainville Gaming and Redevelopment, LLC Application for ...
EXHIBIT 15A
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EXHIBIT 15B
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Springfield Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 17

Submit as Exhibit 17 a copy of all executed agreements with representative horsemen’s organizations.

In March 2019, PGR executed a seven (7) year agreement with HHANE to take effect January 1, 2019. A copy of the agreement is attached as part of this exhibit.

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Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 20

Submit as Exhibit 20 a detailed statement of security measures which will be employed for

the protection of patrons, employees, occupational licensees and horses and the control of

traffic within the premises and on roads leading to and from the said premises. (a) - (h)

The security plan for racing at Plainridge Park Casino is a result of initial consultation by and

between Chief Edward M. Merrick, Jr. of the Plainville Police Department, Chief Edwin H.

Harrop, Sr. of the Plainville Fire Department and Plainridge Racecourse Director of Security,

Frank J. Trabucco, the former Massachusetts State Police Colonel and Commissioner of Public

Safety for policies and procedures at Plainridge Racecourse. Current Acting Police Chief James

Floyd and Acting Fire Chief Rich Ball are informed of the daily security plan and take an active

role in security measures with the Director of Security, Glenn Shepardson.

All traffic and safety functions within the track roads and inside the facility are performed by

Plainridge Park Security staff or a detail of Town of Plainville Police Officers. The officers

assigned are regular full time Police Officers The number

of officers assigned is determined after consultation between the Director of Racing, Steve

O’Toole and the Plainville Police and Fire Chiefs at the beginning of each live racing season. At

the present time, uniformed Police Officers are assigned for live racing and special events. At all

other times, there is at least one (1) Police Officer on duty during operating hours. In addition, a

fully equipped ambulance and two (2) Firefighters with EMT training and experience is assigned

when live racing is conducted, to perform emergency first aid or any first responder duties that

may be required throughout the entire facility. Firefighters assigned are EMT certified

Plainridge Park is located approximately one-quarter mile off

Interstate 495 at US Route One in Plainville, Massachusetts. There have been no traffic problems

within the track’s roadways or on US Route One as a result of racing operations. On a daily basis

there is no need for traffic control on or around the premises. On high volume days resulting

from special events including the Kentucky Derby, Breeders Cup, etc., an extra Plainville Police

Officer may be assigned and a Plainville Motorcycle Officer is also available to assist.

The Massachusetts Gaming Commission/Racing Division State Police Unit provides

enforcement as part of its onsite functions. There is an onsite State Police Office and an ongoing

presence on the premises. The State Police Unit performs their duties in a confidential manner;

however, the unit works harmoniously with the Director of Racing and Director of Security in

assuring undesirable persons are not allowed at the facility. Closed circuit surveillance is made

available to the unit to further aid their efforts. The surveillance system is used as a tool for

identifying any and all illegal activity inside and outside the facility, including parking lots.

Technological advances in tote systems have provided measures for the efficient, secure and

monitored pari-mutuel systems in place. Trained and experienced Sportech tote system

personnel, licensed by the Massachusetts Gaming Commission are qualified and tasked with the

maintenance and operation of the onsite tote systems.

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Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 22

Submit as Exhibit 22 the trade name of any of the following equipment used at the track-

date of purchase or the date of present contract or lease and expiration date of said

contract:

(a) Pari-Mutuel Equipment

2015 Sportech – 1/1/2015 thru 12/31/2019 Plainridge becomes part of the PNG master

agreement with Sportech – PNG has exercised several extensions of this agreement the most

recent expires 6/30/2022 with an option to extend to 12/31/2022. See attached extension

agreement.

(b) Starting Gate

2014 Ford F-150 2002 Lincoln Town Car

Woekenberg Starting Gates 2003 Howard Starting Gates

Purchased 2018 Purchased 2003

Mileage 59,852 Mileage 77,110

(c) Photo Finish Camera

2- VisionPro 5L600TZ Photo Finish Cameras – Owned and Operated by PNG

(d) Film Patrol

International Sound Corp contract through 12/31/2024

(e) Timing Devices

International Sound Corp contract extension through 12/31/2022

(f) Inter-communication system

Cisco Unified System

Voice Over IP

Maintained In House – IT Dept.

(g) Public Address System

Control Point System

Maintained In House – IT Dept.

(h) Closed Circuit Television System

International Sound Corp contract through 12/31/2024

(i) Horse Shoe Board N/A (j) Scales N/A

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James D. BirneyTreasurerJuly 29, 2021

JJJJJJJJJJaaaaaaaames DDDDDDDDDDD........ BirneyTreasurerJ l 29 2021

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Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 23C

Penn National Gaming, Inc. (“Penn”) Audit and Compliance Committee members are as follows:

Compliance Committee:

• Thomas Auriemma (Chairman) – Non Board Member, Non Employee Member (Former Director

of NJ Division of Gaming)

• Ron Naples – Penn Board Member

• Sal Reibstein – Penn Board Member

• Maria Kaplowitz – Penn Board Member

The following Penn Employees also typically attend Compliance Committee Meetings

• Jay Snowden – President / COO

• Harper Ko – Executive VP, Chief Legal Officer and Secretary

• Chris Soriano – VP, Chief Compliance Officer

• Shamira Mavany – VP, Internal Audit

• Jim Baldacci – Deputy Chief Compliance Officer

• Todd George – EVP / Operations

• Michael West – VP, Compliance

Audit Committee members:

• Jane Scaccetti – Chair and Penn Board Member

• John Jacquemin - Penn Board Member

• Barbara Shattuck-Kohn – Penn Board Member.

The following Penn Employees also typically attend regular Audit Committee Meetings

• Jay Snowden – President / COO

• Harper Ko – Executive VP, Chief Legal Officer and Secretary

• Felicia Hendrix – Executive VP / CFO

• Shamira Mavany – VP, Internal Audit

• Chris Soriano – VP, Chief Compliance Officer

• Christine LaBombard – Senior VP, Chief Accounting Officer

• Todd George – EVP / Operations

• Bryan Goslin – VP, Accounting & Financial Reporting

• Mark Yourkawitch – VP, Corporate Tax

Revised 9/23/21

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Comparative Income StatementPlainridge Park Casino

As Of August 2021

20-Sep-2021 11:45:12 AM Eastern Standard Time - [email protected] Page1 of Total Page 1

QTD QTD YTD YTD2021 2020 2021 2020

Revenue

Gaming revenues

Food, beverage, hotel and other revenues

Net Revenues

Operating Expenses

Gaming expenses

Food, beverage, hotel and other expenses

General and administrative expenses

Depreciation and amortization expense

Management fees

Master lease expense

Total Operating Expenses

Operating income (loss)

Interest expense, net

Income from Unconsolidated Affiliates

Loss on early extinguishment of debt

Other non-operating income and expenses

Total Other Income (Expenses)

Income (Loss) Before Income Taxes

Income tax benefit (expense)

Net income

Net income (loss) attributable to penn national

Net Income Check

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December December2020 2019

Revenues:

Gaming

Management Service and Licensing Fees

Food, beverage and other

Reimbursable Management Costs

Net revenues

Operating expenses:

Gaming

Food, beverage and other

General administration

Reimbursable Management Costs

Fire expense

Flood/hurricane expense

Impairment loss

Depreciation and amortization

Total operating expenses

Income from continuing operations

Other income (expenses):

Interest expense

Interest income

Dividend income

Intercompany interest

Earnings from joint venture

Minority Interest Earnings

Other

Master Lease Allocation Expense

Management fees ( )

Total other expenses

Income from continuing operations before income taxes

Taxes on income

Net income from continuing operations

Non-controlling interest

Net Income

check--->

YTD

Plainville Gaming and Redevelopment

SEC Income Statement

CFO Approval : ___________________________ 9/20/2021

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Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 25

Submit as Exhibit 25 a statement setting forth the reasons why the applicant believes that

the dates applied for will be beneficial to the public, the Commonwealth and the applicant.

The commission shall take into consideration, in addition to any other appropriate and pertinent

factors, the following: the financial ability of an applicant to operate a race track; the maximization

of state revenues; the suitability of racing facilities for operation at the time of the year for which

dates are assigned; the circumstance that large groups of spectators require safe and convenient

facilities; the interest of members of the public in racing competition honestly managed and of

good quality; the necessity of having and maintaining proper physical facilities for racing meetings

and the necessity of according fair treatment to the economic interest and investments of those

who in good faith have provided and maintain such facilities.

Plainville Gaming and Redevelopment, LLC ("PGR") respectfully submits to the Commission the

following information setting forth the reasons why PGR believes that the dates applied for will

be beneficial to the public, the Commonwealth and PGR.

PGR is a wholly-owned subsidiary of the publicly traded Penn National Gaming, Inc.

(NASDAQ: “Penn”) that owns, operates or has ownership interests in 43gaming and racing

properties in 20 states. Penn’s strategy has continued to evolve from an owner and manager of

gaming and racing properties into an omni-channel provider of retail and online gaming, live

racing, and sports betting entertainment. Penn is also the largest operator of pari-mutuel facilities

in North America with 12 racetracks in 9 different jurisdictions. Penn’s most recent annual

report and audited financial statements are submitted as part of this overall application to the

Commission.

The approval of PGR’s 2022 racing dates will provide a maximization of revenues to the state,

horsemen and PGR through the positioning of the racing dates to gain maximum exposure in the

national simulcast landscape. In addition, the high visibility and convenient location of Plainridge

Park and the development of the new Class 2 gaming facility provide the potential for greater on-

track attendance, which generates additional revenues for the track, horsemen and Commonwealth.

Penn also has a proven track record integrating gaming and racing to maximize revenues for the

benefit of states and horsemen. On an annual basis over $100 million is generated at eight Penn

operated racing/gaming facilities directly benefiting the horse racing industry through purse and

breeder’s enhancements. Seven of these facilities (including Plainridge Park) are fully integrated

with gaming operations allowing for guests to easily experience the racing action at these facilities.

Requesting a racing schedule of one hundred and ten (110) racing days, ensures quality racing

performances throughout the thirty-three (33) week season by offering three (3) and four (4) day

racing weeks. Full racing performances and full fields are the cornerstone of strong fan and patron

interest. Quality and competitive racing produces more attractive wagering opportunities for

handicappers and captivates fan interest in the sport while at the same time providing fair treatment

to the economic interests and investments of the operator.

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Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

Plainridge Park is a newly renovated climate-controlled facility that is able to provide comfortable

seating and viewing areas for its guests during the proposed 2022 racing season. The current

facilities at Plainridge Park are sufficient to accommodate expected attendance and proper security

measures are in place to ensure a safe guest experience.

As a highly regulated company, Penn takes integrity of its product and employees seriously. Penn

has extensive internal controls, training and auditing of every operation to ensure compliance and

unparalleled integrity. Penn has brought those best practices to Plainridge Park. The company

faces regular licensing in nearly 20 jurisdictions and understands the need for proactive and

continual focus on integrity related items.

Penn has extensive experience in the maintenance of physical racing facilities and racing surfaces

in year-round weather and operating conditions. Penn has brought the best practices from its other

racing facilities to benefit the operations at Plainridge Park. Customers and horsemen enjoy the

many improvements made by Penn specifically for racing since its acquisition of Plainridge Park

in 2014.

Penn is a respected operator of gaming and racing operations and has a strong commitment to its

employees, horsemen and the communities in which it operates. Maintaining a strong racing

industry in the Commonwealth has not only direct benefits for the racetrack, but a significant

indirect impact on agri-business and open space, equine related vendors and suppliers as well as

ancillary benefits to Massachusetts vendors that do business with horsemen throughout the state

and region. Penn and the local horsemen’s organization, Harness Horsemen’s Association of

New England (HHANE) have entered into a seven-year contract agreement starting in 2019

ensuring stability for the racing program at Plainridge Park.

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Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 26

Submit as Exhibit 26 the following information:

(a) Actual amount of purses paid in the last calendar year;

(b) Estimated amount of purses to be paid in the next calendar year;

2022 - $12,500,000

(c) Actual handle generated by applicant on its live races in the last calendar year (all

sources);

2020 LIVE $ 608,143 IMPORT $16,932,457

EXPORT 9,298,060

$ 9,906,203

(d) Direct employment numbers attributable to applicant in the last calendar year as

evidenced by the number of people who received a Form W-2 and / or Form 1099

MISC and direct employment numbers of employees who are citizens of the

Commonwealth;

(e) Indirect employment numbers attributable to applicant in the last calendar year as

evidenced by statements from sub-contract companies (such asconcession workers,

security guards, tote personnel, etc.) as to employees assigned to applicant’s facility;

Plainville Police Detail

Plainville Fire Detail

(f) Number of occupational licenses attributable to applicant in the last calendar year;

898

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Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

(g) Amount of tax revenue and other revenues paid to the Commonwealth in the last

calendar year including total Massachusetts income tax withheld from employees,

Massachusetts sales taxes paid to the Commonwealth, Massachusetts corporate

taxes actually paid or payable for the most recent fiscal year, and real estate taxes,

as evidenced by appropriate source documents such as Forms W-2, M941, sales tax

remittance forms, etc.;

Tax Summary 2020

Real Estate Taxes $ 1,545,816 Gaming Tax Withholding (Racing) 7,403,085 MA Payroll Withholding 459,938 Meals Tax 124,253 Sales Tax 87,493

$ 9,620,584

(h) pari-mutuel revenue generated and paid to the Commonwealth inthe last calendar

year including state commissions, assessments, association license fees, occupational license

fees, fines, penalties and miscellaneous revenues, other than unclaimed wagers, paid to the

Massachusetts State Racing Commission and Massachusetts Gaming Commission.

RACING 2020

Commissions $ 68,261

Assessments 121,014

Association Lic. Fees 80,100

Occupational Lic. Fees 44,345

Fines 8,300

Total $ 322,024

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PLAINRIDGE RACECOURSE

Purse Activity Report

Based on tote data through: 12/31/2020 3.50% In 0 to 10M 0.25% 17M and up

Rates 4.00% 3.50% 8.00% 10.00% 4.00% Out 10M to 17M 0.50% 1.40% UNDERPAY Under (Over)

Out of State In-state WPS Exotic InState Out Total Simulcast Live Export Admin Purse RHDF In State Purses Stipend (OVERPAY) CUMULATIVE

From To Handle Handle Total Handle Handle Total Handle Handle CDN Total Handle Purses Purses Purses Payments Funds Owed Funds Premiums Misc Awarded Awarded

Purse Account C/O from 2019 867,199.88

01-Jan-20 31-Jan-20 1,810,719.20 - 1,810,719.20 - - - - - - - - 1,810,719.20 72,428.77 - - (22,916.67) 49,512.10 1,124,592.14 - 383.78 - - 1,174,488.02 2,041,687.90

01-Feb-20 29-Feb-20 1,992,086.90 - 1,992,086.90 - - - - - - - - 1,992,086.90 79,683.48 - - (22,916.67) 56,766.81 295,785.04 - 698.63 - - 353,250.48 2,394,938.38

01-Mar-20 31-Mar-20 850,579.20 - 850,579.20 - - - - - - - - 850,579.20 34,023.17 - - (22,916.67) 11,106.50 652,632.91 - 187,975.10 - - 851,714.51 3,246,652.89

01-Apr-20 30-Apr-20 226,927.70 - 226,927.70 - - - - - - - - 226,927.70 9,077.11 - - (22,916.67) (13,839.56) 244,779.25 - 610.22 - - 231,549.91 3,478,202.80

01-May-20 31-May-20 353,415.00 - 353,415.00 - - - - - - - - 353,415.00 14,136.60 - - (22,916.67) (8,780.07) 507,851.08 - 484.18 - - 499,555.19 3,977,757.99

01-Jun-20 30-Jun-20 320,978.80 - 320,978.80 - - - - - - - - 320,978.80 12,839.15 - - (22,916.67) (10,077.51) - - 93.80 - - (9,983.71) 3,967,774.28

01-Jul-20 31-Jul-20 1,408,941.20 - 1,408,941.20 33,447.00 86,691.00 - 120,138.00 11,866.60 1,849,317.81 - 1,861,184.41 3,390,263.61 56,357.65 11,344.86 4,652.96 (22,916.67) 49,438.80 - - (69,422.99) (1,230,500.00) (5,900.00) (1,256,384.19) 2,711,390.09

01-Aug-20 31-Aug-20 1,535,511.60 - 1,535,511.60 36,056.00 100,276.10 - 136,332.10 11,578.70 2,117,018.23 - 2,128,596.93 3,800,440.63 61,420.46 12,912.09 5,321.49 (22,916.67) 56,737.38 570,322.18 7,210.67 130,649.47 (1,187,500.00) (7,840.00) (430,420.30) 2,280,969.79

01-Sep-20 30-Sep-20 1,428,194.20 - 1,428,194.20 32,618.00 93,039.60 - 125,657.60 19,171.10 2,018,164.19 - 2,037,335.29 3,591,187.09 57,127.77 11,913.40 5,093.34 (22,916.67) 51,217.84 329,825.08 - 230.06 (1,677,000.00) (8,120.00) (1,303,847.02) 977,122.77

01-Oct-20 31-Oct-20 1,454,831.30 - 1,454,831.30 32,431.00 95,058.70 - 127,489.70 16,831.20 1,951,436.18 - 1,968,267.38 3,550,588.38 58,193.25 12,100.35 4,920.67 (22,916.67) 52,297.60 861,387.70 - 680,827.93 (2,832,750.00) (9,420.00) (1,247,656.77) (270,533.99)

01-Nov-20 30-Nov-20 1,158,491.20 - 1,158,491.20 22,375.00 76,151.10 - 98,526.10 11,040.00 1,291,635.57 - 1,302,675.57 2,559,692.87 46,339.65 9,405.11 3,256.69 (22,916.67) 36,084.78 358,605.33 12,228.39 720,043.19 (1,351,750.00) (6,560.00) (231,348.31) (501,882.30)

01-Dec-20 31-Dec-20 1,183,388.30 - 1,183,388.30 - - - - - - - - 1,183,388.30 47,335.53 - - (22,916.67) 24,418.87 523,891.29 - 78.79 - - 548,388.95 46,506.64

- - - - - - 46,506.64

YTD Totals- 13,724,064.60 - - 13,724,064.60 156,927.00 451,216.50 - 608,143.50 70,487.60 9,227,571.98 - 9,298,059.58 23,630,267.68 548,962.58 57,675.81 23,245.15 (275,000.00) 354,883.54 5,469,672.00 19,439.06 1,652,652.16 (8,279,500.00) (37,840.00) (820,693.24) 46,506.64

SIMULCAST HANDLE LIVE HANDLE EXPORT HANDLE

Non-Racing FundsRacing Funds

202012 Purse Tracking PRELIM.xlsm

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Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 27

Include as Exhibit 27 a master list of requested simulcast imports. A new form (“Licensee

Request for Simulcast Import”) MUST be completed for EACH signal and submitted to

the Commission no later than November 29 of each calendar year. Approval letters from

the host racetrack’s regulatory authority and both representative horsemen’s groups must

be on file with MGC by the close of business on the day prior to the first day of import.

IMPORT SIMULCAST SIGNALS

Notice of “Premium Free” Election

Plainville Gaming and Redevelopment, LLC identifies and elects the period from Sunday June 19,

2022 to Saturday September 10, 2022 as the period for “which no premium need be paid” for

simulcast signals received in accordance with MGL 128C, section 2 (4). The remaining period

subject to be paid as outlined in the premium provisions in 128C, section 2 (5).

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 27

Ajax Downs, Canada Alameda County Fair, CA (Pleasanton) Aqueduct, NY Arapahoe Park, CO Arc de Triomphe, France Argentina Racing, Argentina Arlington Park, IL Arizona Downs, AZ Assiniboia Downs, Canada Australia Racing (Sky Racing World), Australia Australia Greyhound Racing (Sky Racing World), Australia Bangor Raceway, ME Batavia Downs, NY Belmont Park, NY Belterra Park, OH Big Fresno Fair, CA (Fresno) Breeders’ Cup, KY Breeders’ Cup Future Wager, KY Buffalo Raceway, NY Cal Expo, CA Caliente Hipódromo Greyhound, Mexico California State Fair, CA (Sacramento) Canterbury Park, MN Century Downs, Canada (Harness Meet) Century Downs, Canada (Thoroughbred Meet) Century Mile, Canada (Harness Meet) Century Mile, Canada (Thoroughbred Meet) Charles Town, WV Churchill Downs, KY Clinton Raceway, Canada Colonial Downs, VA Dayton Raceway, OH Del Mar Thoroughbred Club, CA Delaware County Fair, OH Delaware Park, DE Delta Downs, LA (Quarter Horse Meet) Delta Downs, LA (Thoroughbred Meet) Dover Downs, DE Dubai World Cup, United Arab Emirates DuQuoin State Fair, IL Ellis Park, KY Emerald Downs, WA

Evangeline Downs, LA (Quarter Horse Meet) Evangeline Downs, LA (Thoroughbred Meet) Fair Grounds Race Course, LA (Quarter Horse Meet) Fair Grounds Race Course, LA(Thoroughbred Meet) Fair Meadows at Tulsa, OK Fairmount Park, IL Fairplex Park, CA Finger Lakes, NY Flamboro Downs, Canada Fonner Park, NE Fort Erie Racetrack, Canada Fraser Downs, Canada Freehold Raceway, NJ French Racing (PMU), France Georgian Downs, Canada Golden Gate Fields, CA Grand River Raceway, Canada Grants Pass Downs, OR Gulfstream Park, FL Gulfstream Park West, FL Harrah's Philadelphia, PA Harrington Raceway, DE Hanover Raceway, Canada Hastings Racecourse, Canada Hawthorne Race Course, IL (Harness Meet) Hawthorne Race Course, IL (Thoroughbred Meet) Hippodrome Trois-Rivieres, Canada Hong Kong Jockey Club, Hong Kong Hoosier Park, IN Horsemen’s Park, NE Humboldt County Fair, CA (Ferndale) Illinois State Fair, IL Indiana Grand Racing Casino, IN Iowa Greyhound Association, IA Irish Greyhound Racing, Ireland (see attached list of tracks) Irish Thoroughbred Racing, Ireland (see attached list of tracks) Japan Racing (Sky Racing World), Japan Keeneland, KY Kentucky Derby Future Wager, KY Kentucky Derby Sire Future Wager, KY Kentucky Downs, KY Kentucky Oaks Future Wager, KY

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 27

Latin American Racing Channel Thru Gulfstream Latin American Racing Channel Thru Gulfstream Park West Latin American Racing Channel Thru Laurel Latin American Racing Channel Thru Pimlico Laurel Park, MD Little Brown Jug Future Wager, OH Lone Star Park, TX (Quarter Horse Meet) Lone Star Park, TX (Thoroughbred Meet) Los Alamitos, CA (Quarter Horse Meet) Los Alamitos, CA (Thoroughbred Meet) Louisiana Downs, LA (Quarter Horse Meet) Louisiana Downs, LA (Thoroughbred Meet) Mahoning Valley Race Course, OH Melbourne Racing Club, Australia Meadowlands, NJ Miami Valley Gaming, OH Mohawk Racetrack, Canada Monmouth Park, NJ Monticello Raceway, NY Mountaineer Park, WV New Zealand Racing, New Zealand Northlands Park, Canada (Harness Meet) Northlands Park, Canada (Thoroughbred Meet) Northfield Park, OH Northville Downs, MI Oak Grove Racing, KY Oaklawn Park, AR Ocean Downs, MD Parx Racing, PA Penn National Race Course, PA Pimlico, MD Pocono Downs, PA Pompano Park, FL Prairie Meadows, IA (Quarter Horse Meet) Prairie Meadows, IA (Thoroughbred Meet) Presque Isle Downs, PA Red Shores Charlottetown, Canada Remington Park, OK (Quarter Horse Meet) Remington Park, OK (Thoroughbred Meet) Retama Park, TX (Quarter Horse Meet) Retama Park, TX (Thoroughbred Meet) Rideau Carleton Raceway, Canada

Rillito Park, AZ Rosecroft Raceway, MD Ruidoso Downs, NM Running Aces Harness Park, MN Saudi Cup, Saudi Arabia Sam Houston Race Park, TX (Quarter Horse) Sam Houston Race Park, TX (Thoroughbred) San Joaquin County Fair, CA (Stockton) Santa Anita Park, CA Saratoga Raceway, NY (Harness) Saratoga, NY (Thoroughbred) Scarborough Downs, ME Scioto Downs, OH Singapore Racing, Singapore Sonoma County Fair, CA (Santa Rosa) South Africa Racing, South Africa South Korea Racing, South Korea Southland Greyhound Park, AR Suffolk Downs, MA Sunland Park, NM SunRay Park, NM Tampa Bay Downs, FL The Downs at Albuquerque, NM The Meadows, PA The Red Mile, KY Thistledown, OH Timonium Fair, MD Tioga Downs, NY Tri-State Greyhound Park, WV Turf Paradise, AZ Turfway Park, KY UK Thoroughbred Racing, United Kingdom (see attached list of tracks) UK Greyhound Racing, United Kingdom (see attached list of tracks) Valley Race Park, TX Vernon Downs, NY Virginia Gold Cup Races, VA Western Fair Raceway, Canada Wheeling Island Greyhound, WV Will Rogers Downs, OK (Quarter Horse Meet) Will Rogers Downs, OK (Thoroughbred Meet) Woodbine, Canada (Harness Meet) Woodbine, Canada (Thoroughbred Meet)

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 27

Yonkers Raceway, NY Zia Park, NM

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UK THOROUGHBRED TRACKS Ascot Bath Brighton Chelmsford City Chepstow Doncaster Exeter Fakenham Ffos Las Fontwell Yarmouth Hereford Hexham Kelso Leicester Lingfield Newcastle Newton Abbot Perth Plumpton Ripon Windsor Sedgefield Southwell Stratford Taunton Towcester Uttoxeter Wolverhampton Worcester Aintree Ayr Bangor-on-Dee Beverley Carlisle Cartmel Catterick Chester Cheltenham Epsom Goodwood Hamilton Park Haydock Park Huntingdon

Kempton Park Ludlow Market Rasen Musselburgh Newbury Newmarket Nottingham Pontefract Redcar Salisbury Sandown Park Thirsk Warwick Wetherby Wincanton York IRELAND THOROUGHBRED TRACKS Ballinrobe Bellewstown Clonmel Cork Curragh Downpatrick Down Royal Dundalk Fairyhouse Galway Gowran Park Kilbeggan Killarney Laytown Leopardstown Limerick City Listowel Naas Navan Punchestown Roscommon Sligo Thurles Tipperary Tramore Wexford

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 27

UK GREYHOUND TRACKS

Central Park Crayford Doncaster Harlow Henlow Monmore Green Romford

IRELAND GREYHOUND TRACKS

Cork Kilkenny Waterford (aka Kilcohan Park) Limerick Mullingar Tralee Youghal

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Guest and Secondary Sites Customer Code AmWest Entertainment (OTB’s and ADW) Triple Crown (South Dakota) NSC The Greenbrier Resort (West Virginia) GBR Coeur D'Alene Casino (Idaho) WRL AmWest Accounts AWA AmWest Entertainment AWE AmWest Web Services AWS AmWest Ent. Group 1 AW1 AmWest Ent. Group 2 AW2 AmWest Ent. Group 3 AW3 AmWest Ent. Group 4 AW4 AmWest Ent. Group 5 AW5 Arapahoe Park (Colorado) ARP Big Ds OTB at Whiskey River BDW Celtic on Market OTB CTO Elevations at Union Station CS ECS Fox and Hound P6 Lone Tree FHP Grand Junction OTB GJO Havana Park HAV Mardi Gras Black Hawk MGC Mirage Sports Littleton MSL Post Time OTB PTT Southern Colorado Gaming - Pueblo PUE Odds On OTB Arvada SCY Sundance Steakhouse and Saloon SUS Arima Race Club (Trinidad) ARC Park Street Betting Shop AR1 St. James OTB AR2 Curepe OTB AR3 Santa Rosa Park OTB AR4 Keate Street OTB ARK Union Park OTB ARU Arima OTB ARA Chaguanas OTB CHA Arlington International Racecourse (Illinois) API Trackside Chicago APC Trackside Hodgkins APD Trackside McHenry APH Trackside Aurora APJ Trackside Orland Hills APO Trackside Villa Park APP Trackside Rockford APR Trackside South Beloit APS Trackside North Aurora APT Trackside Waukegan APW Trackside Green Oaks APX Assiniboia Downs (Manitoba, Canada) ASD Club Regent Teletheatre CBR

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Central Hotel CEN Green Brier Inn GBI McPhillips St Station Teletheatre MSS Pembina Hotel PMX Quest Inn QIN Windsor Park Inn WPI Assiniboia Downs Handicap HXS Assiniboia Downs TAB (Canadian Residents Only) TSD Atlantic City Casinos (New Jersey) Borgata Casino BRG Bangor Raceway (Maine) BAN Belterra Park (Ohio) BEP Birmingham Race Course (Alabama) BHM Victoryland Greyhound (Alabama) VLD Buffalo Raceway (New York) BUR Canterbury Park (Minnesota) CBY Capital District Off-Track Betting Corporation (New York) Capital Internet & Phone Wagering Catskill Off-Track Betting Corporation (New York) CAR Catskill Internet & Phone Wagering Century Downs (Alberta, Canada) Backstreet Pub & Pizza BTP Century Casino Calgary CC1 Century Downs on-track CED Medicine Hat Lodge MHL Olds Hotel CB OHC Ricky’s Douglas Square RAG Rookie's Lounge ROK Schanks North WU2 RMTC Airdrie Theatre WUA Elbow River OTB WUE Five Star Bingo WUF Stoney Nakoda Resort & Casino WUN RMTC Okotoks WUO Schanks 1 OTB WUS Barney's Bar & Grill BAA Beverly Crest Games Room BCG LaBiche Inn BCH Billy Budd's BIB Best Western Denham Inn BWD Century Casino Edmonton CEC Century St. Albert CES Continental Inn COI Central Suite Hotel CSH Century Mile on-track CMR Dover Hotel DVH Evergreen Park Casino EGP Eagle River Casino EGR Franklin's Inn FKI

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Franco's Pub FRP Good Buddy Sherwood Park SPJ Grove Motor Inn GMI Longshots LGS Post Time at Fitzgeralds PAF River Cree Resort & Casino RIC Ruths Cold Lake NP RLL Rosslyn Inn & Suites ROI Schanks Athletic Club Edm SCH Santo's Restaurant & Lounge SRL The Sawridge Inn TSI Charles Town Races (West Virginia) CTR Colonial Downs (Virginia) CLD Rosies at Vinton HP1 Rosies at Richmond HP2 Rosies at Hampton HP3 Rosies at Chesapeake HP4 Horseplay Breakers Henrico HP5 Horseplay Ponies&Pints Richmond HP6 Horseplay Buckets Chesapeake HP7 Horseplay Windmill Collinsville HP8 Rosies at Dumfries HP9 Columbus Races (Nebraska) CLS Corpus Christi Greyhound Racing (Texas) CPC Day At The Track (ADW) DAT Dayton Raceway (Ohio) HGD Delaware Park (Delaware) DEL Delta Downs (Louisiana) DLT DerbyWars (Handicapping Contest, Non-Wagering Site) Downs at Albuquerque (New Mexico) ALD Dover Downs Raceway (Delaware) DOV eBet Technologies Inc. (ADW) EBT HorsePlayersBet.com/eBet HPB HarringtonBets.com/eBet HTB Compubet.com/eBet CUB AustralianRacingbets/eBet OZB MutuelsOnline.com/eBet MOL RaceUwin.com/eBet RUW WagerLiveRacing.com/eBet WLR 123Bet.com E23 Winia EBet WIA Elite Turf Club (ADW) Elite Turf Club - Office 10 ETA Elite Turf Club 11 ETB Elite Turf Club 12 ETC Elite Turf Club 2 ETD Elite Turf Club 13 ETE Elite Turf Club 14 ETF Elite Turf Club 15 ETG

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Elite Turf Club 16 ETH Elite Turf Club 17 ETI Elite Turf Club 18 ETJ Elite Turf Club 19 ETL Elite Turf Club 20 ETM Elite Turf Club 21 ETN Elite Turf Club 22 ETQ Elite Turf Club 23 ETR Elite Turf Club 24 ETS Elite Turf Club 25 ETT Elite Turf Club 26 ETU Elite Turf Club 1 ET1 Elite Turf Club - Office 3 ET3 Elite Turf Club - Office 4 ET4 Elite Turf Club - Office 5 ET5 Elite Turf Club - Office 6 ET6 Elite Turf Club - Office 7 ET7 Elite Turf Club - Office 8 ET8 Elite Turf Club - Office 9 ET9 Emerald Downs (Washington) EMD Washington Offtrack Locations WOF Evangeline Downs (Louisiana) EVD Eunice OTB EUN Races and Aces-Henderson HEN St. Martinville OTB SMV Fair Grounds (Louisiana) FRG Finish Line #2 - Covington FLA Finish Line #3 - Slidell FLB Finish Line #4 - Gretna FLC Finish Line #6 - Houma FLD Finish Line Elmwood FLE Finish Line #7 St.Bernard FLF Finish Line Kenner FLQ Finish Line Metairie FLR Finish Line LaPlace FLS Finish Line Thibodaux FLT Slidell FG OTB FLU Finish Line Westwego FLW Destrehan OTB FLY Meraux OTB FLX LaPlace OTB FLZ Fairgrounds Acct. Wagering (LA Residents Only) FAW Fair Meadows (Oklahoma) FMT Favorites at Gloucester Township (New Jersey) FGC Finger Lakes (New York) FIL FingerLakesBonusBets.com FGL Fonner Park (Nebraska) FON Fort Erie Race Track (Ontario, Canada) FOE Fraser Downs, Hastings Park, BC Teletheatres (British Columbia, Canada)

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Fraser Downs FRD Hastings Park HST TBC Castlegar Chances CBH TBC Chilliwack Chances CCH TBC Duncan Chances CIW TBC Prince Rupert Chances CPR TBC Sechelt Gilligans GGP TBC Vernon LCC KAH TBC Kamloops Chances KAM TBC Maple Ridge Chances MRP TBC Penticton Clancys PIN TBC Squamish Chances SFI TBC Salmon Arm Chances SHS TBC Prince George TCC TNH TBC New Westminster SC TBA TBC Richmond RRC TB1 TBC Cranbrook COTR TB2 TBC Nanaimo TB3 TBC Surrey DBG TB4 TBC Victoria Playtime TB5 TBC Kelowna Chances TB6 TBC Coquitlam HCC TB7 Freehold Raceway (and New Jersey OTB) FHR Favorites at Tom's River TOM Game Play Network (ADW) Game Play Network ADW ODY Game Play Network Oddz ODZ Global Wagering Group, LLC (ADW) Global Wagering Group GWG Global Wagering 01 G01 Global Wagering 02 G02 Global Wagering 03 G03 Global Wagering 04 G04 Global Wagering 05 G05 Global Wagering 06 G06 Global Wagering 07 G07 Global Wagering 08 G08 Global Wagering 09 G09 Global Wagering 10 G10 Global Wagering 11 G11 Global Wagering 12 G12 Global Wagering 13 G13 Global Wagering 14 G14 Global Wagering 15 G15 Global Wagering 16 G16 Global Wagering 17 G17 Global Wagering 18 G18 Global Wagering 19 G19 Global Wagering 20 G20

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Global Wagering 21 G21 Global Wagering 22 G22 Global Wagering 23 G23 Global Wagering 24 G24 Global Wagering 25 G25 Global Wagering 26 G26 Global Wagering Solutions (International ADW) Andalucia AHDI AND GWS German Tote GGT International Betting Association Ltd GOX Magna Bet MAB Pferdewetten.de GmbH GPW Racebets GRR Scientific Games Racing BV GSN Betsson GWB GWS - SBO B to B GSB GWS - SBO B to C GSC GWS Stan James GSJ GWS Boylesports GBS GWS Ladbrokes Australia GLQ Irish Tote HRI GWS Coral LC Int. GCO GWS Ladbrokes LC Int GLU ZeTurf (Separate Pool) Greyhound Park at Post Falls (Idaho) CAO Harrah's Philadelphia (Pennsylvania) HCR TVG - Harrahs Chester Downs TVH TVG Group 8 TV8 Harrington Raceway (Delaware) HAC, HAL Hawthorne Race Course (Illinois) HAW Bloomington OTB BLO Corliss OTB CSO Crestwood OTB CST MQ’s Sports Bar OTB EPO Shark City OTB HWG Players Club OTB HWP Joliet OTB JOO Lansing OTB LNS Mokena OTB MOK Oakbrook Terrace OTB OKT Furlongs at Ottawa OTA Peoria OTB PEO Fairmount Park FPK Club Hawthorne AW (IL Residents Only) HWA Hiawatha Horse Park (Ontario, Canada) HHP Hipicia Presidente Remon - Codere (Panama) Panama PAN Panama OTB Agents POA LA Kelvin OTB POB

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Panama Turf OTB's PTO Panama Phone Bet PPB Hipodromo de Agua Caliente (Separate Pool) Hoosier Park (and Indiana OTB's) HPG Fort Wayne OTB FWG Indianapolis OTB IAG Merrillville OTB MEG Horse Racing New Brunswick (Canada Tracks & OTB’s) Exhibition Park Raceway EPR Fredericton OTB FSA Horseshoe Sports Pub HSP KV Billiards Quispamsis KVQ Horsemen's Park (and Nebraska outlets) NEB Lincoln Race Course LRC Horseshoe Casino Council Bluffs BLF HorseTourneys (Handicapping Contest, Non-Wagering Site) Indiana Downs (and Indiana OTB's) IDS Clarksville OTB IOC Intermountain Racing & Entertainment (Idaho Track, OTB, ADW) Sandy Downs TET The Turf Club at Fort Hall Casino TCC Idaho Falls OTB IFO Idabet.com IDB Iowa Greyhound Association (Iowa) IGA Wild Rose Clinton IG1 Wild Rose Emmetsburg IG2 Wild Rose Jefferson IG3 Jockey Club do Rio Grande do Sul - Codere (Brazil) Turff Azenha AZE Cristal Hipodromo Porto Alegre BRA HC Caxias do Sul Centro CAX HC Charqueadas Centro CQD HC OTB Elise Pacheco EPA Jose Do Patrocinio JDP Moinhos De Vento MOI Suaposta Niteroi NIT HC OTB Paim Apostas PAI Cristal Porto Alegre RGR Turff Santana SAA Sumatra Eireli Londrina SEI Codere Suaposta SUA Taruma Hipodromo TAR Las Vegas Dissemination Company Foxwoods Casino (Connecticut) FXC Cities of Gold Sports Bar (New Mexico) POJ Meskwaki (Iowa) MSK Megatote (ADW) MGT Lewiston Raceways, Inc. Newport Jai Alai (Rhode Island) NJA

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Winner's Circle OTB (Maine) LEW Lien Games Racing, Inc. (North Dakota OTB's and ADW) Chips Lounge & Casino LGC Skydancer Casino SKY Rumors LGR Turf Room OTB LGE OTB.Com Phone LGA HOJO OTB LGM CW Technologies US CWU Lien Games OT.com NY LGY Lien Games CA Internet LG2 Luckys OTB Bismarck LG3 Lien Games Potent Systems LG4 Lien Games QuantumBet LG5 LG RushBetWin CA LG6 Veggie Plus OTB St. Thomas LGR LG7 Lien Games Internet Wagering LIW Lien Games Internet Wagering 2 LI2 Lien Games Internet Wagering 3 LI3 Lien Games Internet Wagering 4 LI4 Pickthewinner.com LI5 PlayUp Rush LGR LP1 PlayUp RushCA LGR LP2 Wager2win L2W OffTrackBetting.com L3W X The Spot OTB LGR XTS Lone Star Park (Texas) LSP Louisiana Downs (Louisiana) LAD Harrahs Louisiana Downs OTB LDT Mahoning Valley Race Course (Ohio) MVR Marquis Downs (Saskatchewan, Canada) MAQ Lucky's Bar & Grill Teletheatre LBT Seven Oaks Regina SOI Sports On Tap SOT Maryland Jockey Club (Laurel, Pimlico, Rosecroft, and Maryland OTB's) MJC Riverboat OTB LLE Horseshoe Baltimore Casino LLE Boonesboro OTB LLE Timonium OTB LLE Perryville OTB LLE Greenmount Station OTB LLE MGM National Harbor OTB LLE Frederick OTB LLE MJC On-Track Accounts MJN Rosecroft Raceway ROR Meadowlands Racetrack (New Jersey) MED Winners Bayonne BAY The Meadows (Pennsylvania) MEA Meadows Acct Wagering MAW

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Miami Valley Gaming and Racing (Ohio) MVG Midcoast OTB, Inc. Winners OTB (Maine) BRU Mississippi Off-Track Wagering (Mississippi) Harlow's Casino HLW Riverwalk Casino RVW Monmouth Park (New Jersey) MTH Favorites at Woodbridge WOB Favorites at Hillsborough FHO Jamie's Bar JMB NJ ADW-Online NJ1 NJ ADW-Mobile NJ2 NJ ADW-IVR NJ3 Monticello Raceway (New York) MRA Mountaineer Park (West Virginia) MNR Nassau Regional Off-Track Betting Corporation (New York) Nassau Internet & Phone Wagering New York Racing Association (New York) NYR NYRA Acct Wagering NYA NYRAbets NYB NYRA Bets IL NBI NYRA Bets CA NBW NYRABets National 1 NA1 NYRABets National 2 NA2 BetMGM NYRABets OR BMO BetMGM NYRABets IL BMI BetMGM NYRABets CA BMC Northfield Park (Ohio) NPK Cedar Downs OTB CDR Northville Downs (Michigan) NOR Oak Grove Racing (Kentucky) OGG Oaklawn Park (Arkansas) OPA Oaklawn Park Account Wagering OPT Ocean Downs (Maryland) OCD Oregon Off-Track Wagering (Oregon) Alexander Sports Fairview ASB Capital Cantina Salem CLC Emerald Lanes Eugene ELU Speakeasy Oswego KEK Lava Lanes Bend LLB Lava Lanes of Medford LLM Rainier OTB RAI Rialto RIA Rialto Killingsworth RKI Stadiums Milwaukie SMO Ten Downs Lanes Roseburg TDL Tom's Bar Portland TMS Trackstir's TRK PariBet US (ADW) PBU

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

PariBet 1 PB1 PariBet 2 PB2 PariBet 4 PB4 Parx Racing (Pennsylvania) PHA Northeast Philly Turf Club NEP Oaks - Valley Forge OVF South Philadelphia Turf Club SPO Philly Park Internet PHI Philly Park Phonebet PHP Philly Park IVR PVR Egg Harbor Turf Club (New Jersey) EHT Penn ADW, LLC (ADW) ACX Penn National Race Course (Pennsylvania) PEN Off-Track Wagering York YRK Hollywood Casino Morgantown MRG Penn National Account Wagering ACW Player Management Group (ADW) PMG Player Management Group A PMA Player Management Group B PMB Player Management Group C PMC Player Management Group D PMD Player Management Group E PME Player Management Group F PMF Player Management Group H PMH Player Management Group I PMI Player Management Group J PMJ Player Management Group K PMK Player Management Group L PML Player Management Group N PMN Player Management Group O PMO Player Management Group P PMP Player Management Group Q PMQ Player Management Group R PMR Player Management Group V PMV Pocono Downs (Pennylvania) POC Pocono Downs OTB POT Pocono Downs Account Wagering PAW Pocono Downs Internet POI Pompano Park (and Florida In-State Guest Locations) PPK Naples-Fort Myers Greyhound BFM Daytona Beach Kennel Club DBK Dania Jai Alai DJA West Volusia Racing DWV Ebro Dog Track EBG Edgewater Jai Alai @ Magic City EJA Florida City Jai Alai FCY Magic City Jai Alai FGH Fort Pierce Jai Alai FPJ Gretna Racing LLC GIQ

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

GPW- Miami Gardens GMG Gulfstream Park GPK Hamilton Jai Alai & Poker HJP Hialeah Park HIA Big Easy Racing HKC Big Easy Holding HKH Palm Beach KC Summer INQ Palm Beach Kennel Club INV Jacksonville Kennel Club JKC Melbourne Greyhound Park MEL Miami Jai Alai MJA Ocala Breeders Sales OBS Ocala Jai Alai OJA Orange Park Kennel OPK Penn-Sanford Kennel Club ORP Sanford-Orlando Kennel Club ORR Orlando Seminole Jai Alai ORS Oxford Downs Summerfield OXS Pensacola Greyhound Track PGH Summer Jai Alai @ Magic City SJA St. John's Greyhound Park SJG Sarasota Kennel Club SKC Summersport Jai Alai @ Dania SMR Derby Lane SPK Tampa Bay Downs TAM Tampa Greyhound Track TKC William Hill Miami JA WHM Potawatomi Bingo Casino (Wisconsin) PTW Prairie Meadows (Iowa) PRM Prairie Meadows Contest PMS Premier Gateway International (International ADW) IOM Phumelela Gold – Europe EUC Phumelela Gold - UK UKP Safetote TVA Premier Turf Club (ADW) PRT Premier Turf Club 2 PRS Presque Isle Downs (Pennsylvania) PID Racing & Gaming Services (ADW) RGS Racing Gaming Services Grp. 1 RG1 Racing Gaming Services Grp. 2 RG2 Racing Gaming Services Grp. 3 RG3 Racing Gaming Services Grp. 4 RG4 Racing Gaming Services Grp. 5 RG5 Racing Gaming Services Grp. 6 RG6 Racing Gaming Services Grp. 7 RG7 Racing Gaming Services Grp. 8 RG8 Raynham Greyhound Park (Massachusetts) TDT Raynham Account Wagering TDA Red Mile, The (Kentucky) REM

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Red Shores Racetrack & Casino (Prince Edward Island, Canada) Charlottetown CTN Summerside Raceway SUM Remington Park (Oklahoma) REP Bordertown RPB Newcastle Gaming Center RPN Riverwind Casino RPR Winstar Casino RPW Southwind Casino SWC Durant OTB CHW Choctaw Casino- Pocola CCP Medio Tiempo OTB MOA Thunder Roadhouse TRH RP Golden Mesa RPG Retama Park (Texas) RET Rocky Mountain Turf Club (Alberta, Canada Track, OTB's, ADW) RMT Whoop-Up Downs WUP Whoop Up Downs TAB WUT Ruidoso Downs (New Mexico) RUI Running Aces Harness Park (Minnesota) ACE Sam Houston Race Park (Texas) HOU Valley Greyhound Park VGT Saratoga Harness Raceway (New York) SRA SaratogaBets SGR Scarborough Downs (Maine) SDO Scioto Downs (Ohio) SCD Seabrook Greyhound (New Hampshire) SEA Seabrook Greyhound Phonebet SEP Southland Greyhound Park (Arkansas) SGP Sportech Venues Shoreline Star Greyhound Park (CT) BJA Connecticut OTB (CT) CTB Connecticut OTB Acct Wagering (ADW) CTA CT OTB Internet Wagering (ADW) CTW Ho-Chunk Casino (Wisconsin) HOK Mohegan Sun Casino (CT) SUN Mohegan Sun Poker Room (CT) SUP Favorites OTB (Maine) WAT Sanford OTB (Maine) SFD Oneida Bingo & Casino (Wisconsin) ONO Coushatta Casino Resort (Louisiana) CSR Tote Investment Racing Service (Barbados) BBS Royal Beach Casino (St. Kitts) RBC Pony Bar (St. Thomas) UVI Hodge OTB (Virgin Islands) HGO Stable Duel (Handicapping Contest, Non-Wagering Site) Sudbury Downs (Ontario, Canada Track) SDN Suffolk Downs (Massachusetts) SUF Suffolk Regional Off-Track Betting Corporation (New York)

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Suffolk Internet & Phone Wagering Sunland Park (New Mexico) SNP SunRay Park & Casino (New Mexico) SUR Television Gaming Network (TVG) TVG TVG Massachusetts TMA TVG - Minnesota TVM TVG Illinois TVI TVG/Prairie Meadows Account Wagering TVP TVG Arizona TVT TVG Group 3 TV3 TVG Group 5 TV5 TVG Group 6 TV6 TVG Group 7 TV7 TVG Group 9 TV9 TVG California Retail TC1 TVG California HV TC2 FanDuel California Retail TC3 FanDuel California HV TC4 FanDuel Group 1 TF1 FanDuel Group 2 TF2 FanDuel Group 3 TF3 Betfair Games Limited (International) BFG Betfair Exchange Wagers (Separate Pool – New Jersey and International Exchanges) Thistledown (Ohio) TDN Tioga Downs (New York) TIO Tri-State Greyhound Park (West Virginia) TSG Twin River Greyhound (Rhode Island) TWR TwinSpires (ADW) TWS TwinSpires Oregon (Domestic) TWO TwinSpires California (California Residents) TWC Twinspires Mountain View (Domestic) TWN TWS-L White Label (Domestic) TWL TWS-M White Label CA (California Residents) TWM US Offtrack (ADW) GYC Velocity Wagering Group Ltd. (ADW) VWO You Bet Portland YBG Velocity Wagering Grp 1 VW1 Velocity Wagering Grp 2 VW2 Velocity Wagering Grp 3 VW3 Velocity Wagering Grp 4 VW4 Velocity Wagering Grp 5 VW5 Velocity Wagering Grp 6 VW6 Velocity Wagering Grp 7 VW7 Velocity Wagering Grp 8 VW8 Velocity Wagering Grp 9 VW9 Vernon Downs (New York) VRN Virginia Equine Alliance (Virginia) VEA WatchandWager.com, Ltd. (International ADW) EOT Watch and Wager (Domestic ADW) WNW

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

WAW - Global WNG Watchandwager Player1 USD WW1 WatchandWager CA Group WWC Western Regional Off-Track Betting Corporation (New York) Western Internet & Phone Wagering Batavia Downs BTV, BAD Batavia Downs Online BAG Wheeling Island (West Virginia) WHE Will Rogers Downs (Oklahoma) WRD Cherokee Casino West Siloam Springs WSS Cherokee Casino Sallisaw CCE Woodbine Entertainment Group (Ontario, Canada) AC Ranch Caffe Toronto ACR A&F Biliards AFB Ajax Downs PIC Busters Bar Ottawa BCO The Brunswick Hotel Complex (Don Cherry) BHD Bumpr's Roadhouse Milton BPM Broad Street Billiards BSB Buffy's Tavern & Dining BTD Club Alouette CA1 Coach and Horses CAH Clancy's CB1 Champions on Bloor CBO Cheffy's Last Stop CFL Salle de paris Place Dupuis CJ1 Salle de paris Boucherville CJ2 Salle de Paris de Pointe-Aux-Trembles CJ3 Salle de Paris de Quebec CJ4 Salle de Paris de Laval CJ5 Salle de Paris Pointe-Claire CJ6 Salle de Paris Square Decarie CJ7 Salle de Paris de Sherbrooke CJ8 Salon de Paris de Chateaugua CJ9 Salon de Paris de Gatineau CJ0 Salon de Paris de Brossard CJA West Island OTB Dorval CJB Clinton Raceway CLR Clinton Teletheatre CLT Chicago Pub Kitchener CPK Champions at Royal Square CRQ DC Sports Grill Kingston DCS Doolys Ottawa DOT Elements Brantford EBO Flamboro Downs FLM Fort Erie OTB FOO Georgian Downs GEO Grand River Raceway GRD Grand River Raceway Teletheatre GRO

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Galaxy Lanes TB GTB Greenwood Racetrack GWR Huron Fish & Game Conservation HFG Honest Lawyer Hamilton HLR Hanover Raceway HNV Hippodrome de Trois-Rivieres HTR Karlee's OTB KAB Lucky 7 Bingo/VIP Lounge L7B Last Furlong LAF Lee Hotel LEE Western Fair Raceway LON London Players Bar & Grill LPB Mohawk Contest MHC McGinnins Landing LO MLO Moodies MOD Mohawk Raceway MOH Northern Teletheatre Network NTN WEG Special Event OSE Pic-A-Deli Oakville PDI Pour House Hamilton PHH Perth Jamesons PJR Pick and Shovel Cambridge PSC Peterborough Stick Sports PSS Rideau Carleton Raceway RCR Quinte Bowling Centre RQU Italia Soccer Club Ottawa RSA Black Bear RTN Rex Hotel RXH Shorelines Belleville SHB St. Thomas Jackpot City SJC Sneakers Sports Bar SKS Shoeless Joe's SLJ Stewart Maguires SMS Sgt Peppers Stouffvile SPS Coch's Corner SSM SSM Thirsty Judge Bracebridge TJB Time Out Georgetown TOG Trophy Case Bradford TRB Ultimate Sports Bar USB Victoria Pub Guelph VPG Mississauga Chinese Centre W02 Offside's W12 RJ's on Main W14 RJ's on Chrysler W15 Sports Centre Cafe W16 Stonehouse W17 Sheraton Parkway W18 Select Winners Lounge W19 Turf Lounge W20 Winner's Edge W21

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Silks W22 WEGZ Stadium Bar W23 Jimmyz Sports Bar W27 Albert's Parlour WAP Mane Event WEM Adam's Rib WER Windsor Tavern WIT Champions on the Danforth WO3 Century Palace WO4 Deerfield WO5 East Chinatown WO6 Heritage WO7 Woodbine Entertainment Group Int'l WO8 Woodbine WOO Assiniboia HPI AHP Barrie IVR BAI British Columbia Telephone Acct. Wagering BCT Quinte IVR BQI Century Bets HPI CBI Clinton IVR CLI Charlottetown IVR CTI Dresden IVR DRI Elmira IVR ELI Ex Park IVR EPI Flamboro IVR FLN Fort Erie IVR FOI Hiawatha IVR HHI Hanover IVR HNI Kawartha IVR KAI Western Fair IVR LOI Marquis IVR MAI Newfoundland IVR NFI Northlands IVR NOI Nova Scotia IVR NSI Quebec HPI QBC Rideau IVR RII Sudbury IVR SD1 Summerside IVR SUI IVR WEG/FLAM WEF IVR WEG/GRAND WEG IVR WEG/OTN WEO Windsor IVR WII Windsor IVR II WIP Woodbine IVR WOI Woodstock IVR WRI Wyoming Downs LLC (Wyoming) WY Downs Gillette OTB WDA WY Downs Evanston OTB WDE Outlaw Saloon OLS Sushi Boat & Bar SBB

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2022 Plainville Gaming and Redevelopment, LLC – Exhibit 28

Rails Brews & Cues RCB Shilo Inn OTB SIO WY Downs Rock Springs OTB WDR Cheyenne Plaza CYP Xpressbet (ADW) MEC Internet MEI MEC TAT TAT MEC Telephone MET Xpressbet Arizona XAZ Xpressbet Illinois XIL Xpressbet Maryland XMD Xpressbet Southern Alberta XSA Yonkers Raceway (New York) YOR EmpireCityBets Yonkers ECB Zia Park (New Mexico) ZIA

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Plainville Gaming and Redevelopment, LLC – Application for License to Hold or Conduct a Racing Meeting

EXHIBIT 29

Include as Exhibit 29 a request for authorization for a system of account wagering in

accordance with 205 CMR 6.20: General Account Wagering. The request shall include

information related to any planned, non-monetary, incentive programs and account security

plans. If a service provider is used, include copies of any and all agreements between the

service provider and the applicant regarding the services to be provided by the service

provider to the applicant in respect to the applicant’s account wagering operations

In accordance with 205 CMR 6.20, Plainville Gaming and Redevelopment, LLC ("PGR"), d/b/a

Plainridge Park Casino (“Plainridge”), requests through this harness racing license application for

2022, authorization from the Massachusetts Gaming Commission (“MGC”) to offer account

wagering in 2021. PGR has contracted with PENN ADW, LLC, (“PENN”) a licensee of the

MGC, to operate account wagering under the d/b/a Hollywood Races (agreement previously

attached). Account wagering offered by Plainridge dates to its “WinLine” System originally

approved by the Massachusetts State Racing Commission on April 3, 2002.

PENN has contracted with eBet Technologies (“eBet”), a licensee of the MGC, to provide all

technical and wagering platform services for Hollywood Races to on and off-track customers of

Plainridge accessible via the website, www.hollywoodraces.com and through a mobile app

(available on both iOS and Andriod systems).

Since 2016, pari-mutuel wagering on-track at Plainridge and through Hollywood Races was

combined with myChoice the Plainridge Park Casino customer rewards program with points

earned for redemption of food and beverage offerings at the racetrack/casino and for racing related

handicapping information (programs, etc.). As of September 2021, roughly 20% of all pari-mutuel

wagering at Plainridge is now tracked through the My Choice Rewards program.

PGR’s parent company, Penn National Gaming, Inc. (“PNG”) has over 30 years experience in

account wagering through its subsidiary Mountainview Thoroughbred Racing Association

previously d/b/a EbetUSA.com and Telebet and as of September 2018, Hollywood Races and also

holds Multi-Jurisdictional Account Wagering licenses in the states of Oregon and New York and

accepts wagers from residents of 24 states.