# EDGAR Filing Document

**Accession Number:** 0001575965
**File Stem:** 0001575965-25-000040
**Filing Date:** 2025-7
**Character Count:** 30467
**Document Hash:** 4fa368034fb950aa57c0a47a00b9e690
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001575965-25-000040.hdr.sgml**: 20250731

**ACCESSION NUMBER**: 0001575965-25-000040

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20250731

**DATE AS OF CHANGE**: 20250731

**EFFECTIVENESS DATE**: 20250731

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gaming & Leisure Properties, Inc.
- **CENTRAL INDEX KEY:** 0001575965
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 462116489
- **STATE OF INCORPORATION:** PA
- **FISCAL YEAR END:** 1207

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289123
- **FILM NUMBER:** 251171622

**BUSINESS ADDRESS:**
- **STREET 1:** 845 BERKSHIRE BLVD, SUITE 200
- **CITY:** WYOMISSING
- **STATE:** PA
- **ZIP:** 19610
- **BUSINESS PHONE:** 610-401-2900

**MAIL ADDRESS:**
- **STREET 1:** 845 BERKSHIRE BLVD, SUITE 200
- **CITY:** WYOMISSING
- **STATE:** PA
- **ZIP:** 19610

**As filed with the Securities and Exchange Commission on July 31, 2025**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**______________________**

**FORM S-8**

**REGISTRATION STATEMENT**

***UNDER***

***THE SECURITIES ACT OF 1933***

**_____________________**

**Gaming and Leisure Properties, Inc.** 

**(Exact name of registrant as specified in its charter)**

____________________

---

| | |
|:---|:---|
| **Pennsylvania** | **46-2116489** |
| (State or other jurisdiction of<br>incorporation or organization) | (I.R.S. Employer<br>Identification No.) |

---

**845 Berkshire Blvd., Suite 200** 

**Wyomissing, Pennsylvania 19610** 

(Address of principal executive offices, including zip code)

**____________________**

**Gaming and Leisure Properties, Inc.** 

**Amended and Restated 2013 Long-Term Incentive Compensation Plan** 

(Full title of the plan)

**_____________________**

**Brandon J. Moore** 

**President, Chief Operating Officer & Secretary**

**845 Berkshire Blvd., Suite 200** 

**Wyomissing, Pennsylvania 19610** 

**(610) 401-2900** 

(Name, address and telephone number, including area code, of agent for service)

*Copy to:*

**Kevin L. Vold**<br>**Polsinelli PC**<br>**1401 Eye Street, NW, Suite 800**<br>**Washington, DC 20005**<br>**Telephone: (202) 783-3300**<br>**Facsimile: (202) 783-3535**<br>

_____________________

104040249.5 ------

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | |
|:---|:---|
| Large accelerated filer ☒  | Accelerated filer ☐ |
| Non-accelerated filer ☐ | Smaller reporting company ☐ |
| | Emerging growth company ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

104040249.5 ------

**EXPLANATORY NOTE**

This registration statement on Form S-8 ("***Registration Statement***") has been prepared and filed pursuant to and in accordance with the requirements of General Instruction E to Form S-8 for the purpose of registering an additional 4,500,000 shares of common stock, par value $0.01 per share (the "***Common Stock***"), of Gaming and Leisure Properties, Inc. (the "***Company***") that are issuable at any time or from time to time pursuant to the Gaming and Leisure Properties, Inc. Amended and Restated 2013 Long-Term Incentive Compensation Plan (the "***Plan***"). In accordance with General Instruction E to Form S-8, the contents of the Registration Statements on Form S-8 filed for the Plan with the Securities and Exchange Commission (the "***Commission***") on October 31, 2013 (File No. 333-192017) and October 16, 2020 (File No. 333-249523), including the documents incorporated by reference therein, are incorporated by reference into this Registration Statement, except as supplemented by the information set forth below.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

---

| | |
|:---|:---|
| **Item 3.** | **Incorporation of Documents by Reference.** |

---

The following documents previously filed with the Securities and Exchange Commission (the "***SEC***") by the Company are incorporated by reference in this Registration Statement:

(a) The Company's Annual Report on <u>[Form 10-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001575965/000157596525000008/glpi-20241231.htm)</u> for the year ended December 31, 2024, filed on February 20, 2025, including applicable portions of the Company's <u>[Definitive Proxy Statement](https://www.sec.gov/Archives/edgar/data/1575965/000119312525101728/d864109ddef14a.htm#toc864109_27a)</u> for its 2025 Annual Meeting of Shareholders, filed on April 29, 2025; and

(b) The Company's Quarterly Reports on Form 10-Q for the quarter ended March 31, 2025, filed on <u>[April 24, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001575965/000157596525000017/glpi-20250331.htm)</u>, and the quarter ended June 30, 2025, filed on <u>[July 24, 2025](https://www.sec.gov/Archives/edgar/data/1575965/000157596525000031/glpi-20250630.htm)</u>;

(c) The Company's Current Reports on Form 8-K, filed on <u>[January 31, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001575965/000157596525000003/glpi-20250131.htm)</u>; <u>[March 17, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001575965/000157596525000014/glpi-20250313.htm)</u>; <u>[May 2, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001575965/000119312525111650/d935398d8k.htm)</u>; <u>[June 16, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001575965/000157596525000025/glpi-20250612.htm)</u> and <u>[July 18, 2025](https://www.sec.gov/Archives/edgar/data/1575965/000157596525000028/glpi-20250718.htm)</u>; and

(d) The description of the Company's Common Stock contained in the registration statement on <u>[Form 8-A](http://www.sec.gov/Archives/edgar/data/1575965/000110465913074853/a13-21861_18a12b.htm)</u> (File No. 001-36124) filed with the SEC on October 9, 2013 to register such securities under the Securities Exchange Act of 1934, as amended (the "***Exchange Act***"), including any amendment or report filed for the purpose of updating such description.

All documents subsequently filed with the SEC by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items), prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference in this Registration Statement shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement, or in any other subsequently filed document that also is or is deemed to be incorporated by reference in this Registration Statement, modifies or supersedes such prior statement. Any statement contained in this Registration Statement shall be deemed to be modified or superseded to the extent that a statement contained in a subsequently filed document that is or is deemed to be incorporated by reference in this Registration Statement modifies or supersedes such prior statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

104040249.5 ------

**Item 8. Exhibits.** 

---

| | |
|:---|:---|
| 4.1 | <u>[Amended and Restated Articles of Incorporation of Gaming and Leisure Properties, Inc. (Incorporated by reference to Exhibit 3.1 to the Company's current report on Form 8-K filed on June 15, 2018).](http://www.sec.gov/Archives/edgar/data/1575965/000157596518000016/glpiexhibit31amendedandres.htm)</u> |
| 4.2 | <u>[Second Amended and Restated Bylaws of Gaming and Leisure Properties, Inc. (Incorporated by reference to Exhibit 3.1 to the Company's current report on Form 8-K filed on December 13, 2023).](https://www.sec.gov/Archives/edgar/data/1575965/000157596523000042/secondamendedandrestatedby.htm)</u> |
| 4.3 | <u>[Indenture, dated as of October 30, 2013, among GLP Capital, L.P. and GLP Financing II, Inc., as Issuers, Gaming and Leisure Properties, Inc., as Parent Guarantor, and Wells Fargo Bank, National Association, as Trustee. (Incorporated by reference to Exhibit 4.1 to the Company's current report on Form 8-K filed on November 1, 2013).](http://www.sec.gov/Archives/edgar/data/1575965/000110465913080098/a13-22016_6ex4d1.htm)</u> |
| 4.4 | <u>[First Supplemental Indenture, dated as of March 28, 2016, by and among GLP Capital, L.P. and GLP Financing II, Inc., as Issuers and Wells Fargo Bank, National Association, as Trustee. (Incorporated by reference to Exhibit 4.1 to the Company's current report on Form 8-K filed on March 28, 2016).](http://www.sec.gov/Archives/edgar/data/1575965/000119312516519802/d155565dex41.htm)</u> |
| 4.5 | <u>[Second Supplemental Indenture, dated as of April 28, 2016, by and among GLP Capital, L.P. and GLP Financing II, Inc. as Issuers and Gaming and Leisure Properties, Inc, as Parent Guarantor and Wells Fargo Bank, National Association, as Trustee. (Incorporated by reference to Exhibit 4.3 to the Company's current report on Form 8-K filed on April 28, 2016).](http://www.sec.gov/Archives/edgar/data/1575965/000119312516564256/d169218dex43.htm)</u> |
| 4.6 | <u>[Third Supplemental Indenture, dated as of April 28, 2016, by and among GLP Capital, L.P. and GLP Financing II, Inc. as Issuers and Gaming and Leisure Properties, Inc. as Parent Guarantor and Wells Fargo Bank, National Association, as Trustee. (Incorporated by reference to Exhibit 4.4 to the Company's current report on Form 8-K filed on April 28, 2016).](http://www.sec.gov/Archives/edgar/data/1575965/000119312516564256/d169218dex44.htm)</u> |
| 4.7 | <u>[Fourth Supplemental Indenture, dated May 21, 2018, by and among GLP Capital, L.P. and GLP Financing II, Inc. as Issuers, Gaming and Leisure Properties, Inc., as Parent Guarantor, and Wells Fargo Bank, National Association, as Trustee, relating to the Issuers' 4.375% Senior Notes due 2018. (Incorporated by reference to Exhibit 4.3 to the Company's current report on Form 8-K, filed on May 22, 2018).](http://www.sec.gov/Archives/edgar/data/1575965/000119312518170967/d584186dex43.htm)</u> |
| 4.8 | <u>[Fifth Supplemental Indenture, dated May 21, 2018, among GLP Capital, L.P. and GLP Financing II, Inc. as Issuers, Gaming and Leisure Properties, Inc., as Parent Guarantor, and Wells Fargo Bank, National Association, as Trustee, relating to the Issuers' 5.250% Senior Notes due 2025. (Incorporated by reference to Exhibit 4.4 to the Company's current report on Form 8-K, filed on May 22, 2018).](http://www.sec.gov/Archives/edgar/data/1575965/000119312518170967/d584186dex44.htm)</u> |
| 4.9 | <u>[Sixth Supplemental Indenture, dated May 21, 2018, by and among GLP Capital, L.P. and GLP Financing II, Inc. as Issuers, Gaming and Leisure Properties, Inc., as Parent Guarantor, and Wells Fargo Bank, National Association, as Trustee, relating to the Issuers' 5.750% Senior Notes due 2028. (Incorporated by reference to Exhibit 4.5 to the Company's current report on Form 8-K, filed on May 22, 2018).](http://www.sec.gov/Archives/edgar/data/1575965/000119312518170967/d584186dex45.htm)</u> |
| 4.10 | <u>[Seventh Supplemental Indenture, dated as of September 26, 2018, by and among GLP Capital, L.P. and GLP Financing II, Inc. as Issuers, Gaming and Leisure Properties, Inc., as Parent Guarantor, and Wells Fargo Bank, National Association, as Trustee, relating to the Issuers' 5.300% Senior Notes due 2029. (Incorporated by reference to Exhibit 4.4 to the Company's current report on Form 8-K, filed on September 26, 2018).](http://www.sec.gov/Archives/edgar/data/1575965/000119312518284105/d596721dex44.htm)</u> |
| 4.11 | <u>[Eighth Supplemental Indenture, dated August 29, 2019, among GLP Capital, L.P. and GLP Financing II, Inc., as issuers, Gaming and Leisure Properties, Inc., as parent guarantor, and Wells Fargo Bank, National Association, as trustee, relating to the issuers' 3.350% Senior Notes due 2024. (Incorporated by reference to Exhibit 4.3 of the Company's current report on Form 8-K, filed on September 5, 2019).](http://www.sec.gov/Archives/edgar/data/1575965/000119312519238989/d796187dex43.htm)</u> |
| 4.12 | <u>[Ninth Supplemental Indenture, dated August 29, 2019, among GLP Capital, L.P. and GLP Financing II, Inc., as issuers, Gaming and Leisure Properties, Inc., as parent guarantor, and Wells Fargo Bank, National Association, as trustee, relating to the issuers' 4.000% Senior Notes due 2030. (Incorporated by reference to Exhibit 4.4 of the Company's current report on Form 8-K, filed on September 5, 2019).](http://www.sec.gov/Archives/edgar/data/1575965/000119312519238989/d796187dex44.htm)</u> |

---

104040249.5 ------

---

| | |
|:---|:---|
| 4.13 | <u>[Tenth Supplemental Indenture, dated as of June 25, 2020, among GLP Capital, L.P. and GLP Financing II, Inc., as Issuers, Gaming and Leisure Properties, Inc., as Parent Guarantor, and Wells Fargo Bank, National Association, as Trustee (Incorporated by reference to Exhibit 4.3 of the Company's current report on Form 8-K filed on July 1, 2020).](http://www.sec.gov/Archives/edgar/data/1575965/000119312520184548/d911884dex43.htm)</u> |
| 4.14 | <u>[Eleventh Supplemental Indenture, dated as of December 13, 2021, among GLP Capital, L.P. and GLP Financing II, Inc., as Issuers, Gaming and Leisure Properties, Inc. as Parent Guarantor, and Computershare Trust Company, N.A. as successor to Wells Fargo Bank, National Association, as Trustee. (Incorporated by reference to Exhibit 4.3 of the Company's current report on Form 8-K filed on December 17, 2021).](https://www.sec.gov/Archives/edgar/data/1575965/000119312521359808/d258688dex43.htm)</u> |
| 4.15 | <u>[Twelfth Supplemental Indenture, dated as of November 22, 2023, among GLP Capital, L.P. and GLP Financing II, Inc., as Issuers, Gaming and Leisure Properties, Inc., as Parent Guarantor, and Computershare Trust Company, N.A. as successor to Wells Fargo Bank, National Association, as Trustee (Incorporated by reference to Exhibit 4.3 to the Company's current report on Form 8-K filed on November 28, 2023).](https://www.sec.gov/Archives/edgar/data/1575965/000119312523284275/d906744dex43.htm)</u> |
| 4.16 | <u>[Thirteenth Supplemental Indenture, dated as of August 6, 2024, among GLP Capital, L.P. and GLP Financing II, Inc., as Issuers, Gaming and Leisure Properties, Inc., as Parent Guarantor, and Computershare Trust Company, N.A. as successor to Wells Fargo Bank, National Association, as Trustee (Incorporated by reference to Exhibit 4.3 to the Company's current report on Form 8-K filed on August 12, 2024).](https://www.sec.gov/Archives/edgar/data/1575965/000119312524198412/d862698dex43.htm)</u> |
| 4.17 | <u>[Fourteenth Supplemental Indenture, dated as of August 6, 2024, among GLP Capital, L.P. and GLP Financing II, Inc., as Issuers, Gaming and Leisure Properties, Inc., as Parent Guarantor, and Computershare Trust Company, N.A. as successor to Wells Fargo Bank, National Association, as Trustee (Incorporated by reference to Exhibit 4.4 to the Company's current report on Form 8-K filed on August 12, 2024).](https://www.sec.gov/Archives/edgar/data/1575965/000119312524198412/d862698dex44.htm)</u> |
| 4.18 | <u>[Form of 2026 Note (Incorporated by reference to Exhibit 4.4 and included in Exhibit 4.4 to the Company's current report on Form 8-K filed on April 28, 2016).](http://www.sec.gov/Archives/edgar/data/1575965/000119312516564256/d169218dex44.htm)</u> |
| 4.19 | <u>[Form of 2025 Note (Incorporated by reference to Exhibit 4.6 and included in Exhibit 4.4 to the Company's current report on Form 8-K, filed on May 22, 2018).](http://www.sec.gov/Archives/edgar/data/1575965/000119312518170967/d584186dex44.htm)</u> |
| 4.20 | <u>[Form of 2028 Note (Incorporated by reference to Exhibit 4.7 and included in Exhibit 4.5 to the Company's current report on Form 8-K, filed on May 22, 2018).](http://www.sec.gov/Archives/edgar/data/1575965/000119312518170967/d584186dex45.htm)</u> |
| 4.21 | <u>[Form of 2029 Note (Incorporated by reference to Exhibit 4.8 and included in Exhibit 4.4 to the Company's current report on Form 8-K, filed on September 26, 2018).](http://www.sec.gov/Archives/edgar/data/1575965/000119312518284105/d596721dex44.htm)</u> |
| 4.22 | <u>[Form of 2024 Note. (Incorporated by reference to Exhibit 4.9 and included in Exhibit 4.3 of the Company's current report on Form 8-K, filed on September 5, 2019).](http://www.sec.gov/Archives/edgar/data/1575965/000119312519238989/d796187dex43.htm)</u> |
| 4.23 | <u>[Form of 2030 Note (Incorporated by reference to Exhibit 4.10 and included in Exhibit 4.4 of the Company's current report on Form 8-K, filed on September 5, 2019).](http://www.sec.gov/Archives/edgar/data/1575965/000119312519238989/d796187dex44.htm)</u> |
| 4.24 | <u>[Form of 2031 Note (Incorporated by reference to Exhibit 4.11 and included in Exhibit 4.3 to the Company's current report on Form 8-K filed on August 18, 2020).](https://www.sec.gov/Archives/edgar/data/1575965/000119312520184548/d911884dex43.htm)</u> |
| 4.25 | <u>[Form of 2032 Note (Incorporated by reference to Exhibit 4.12 and included in Exhibit 4.3 to the Company's current report on Form 8-K filed on December 17, 2021).](https://www.sec.gov/Archives/edgar/data/0001575965/000119312521359808/d258688dex43.htm)</u> |
| 4.26 | <u>[Form of 2033 Note (Incorporated by reference to Exhibit 4.13 and included in Exhibit 4.3 to the Company's current report on Form 8-K filed on November 28, 2023).](https://www.sec.gov/Archives/edgar/data/1575965/000119312523284275/d906744dex43.htm)</u> |
| 4.27 | <u>[Form of 2034 Note (Incorporated by reference to Exhibit 4.5 and included in Exhibit 4.3 to the Company's current report on Form 8-K filed on August 12, 2024)](https://www.sec.gov/Archives/edgar/data/1575965/000119312524198412/d862698dex43.htm)</u>. |
| 4.28 | <u>[Form of 2054 Note (Incorporated by reference to Exhibit 4.6 and included in Exhibit 4.4 to the Company's current report on Form 8-K filed on August 12, 2024)](https://www.sec.gov/Archives/edgar/data/1575965/000119312524198412/d862698dex43.htm)</u>. |
| 5.1\* | <u>[Opinion of Polsinelli PC.](glpi-ex51opinionformsx82.htm)</u> |
| 23.1\* | <u>[Consent of Deloitte & Touche LLP, independent registered public accounting firm](glpi-auditorconsentsx81051.htm)</u> |
| 23.2\* | <u>[Consent of Polsinelli PC (included in Exhibit 5.1)](glpi-ex51opinionformsx82.htm)</u> |
| 24.1\* | <u>Power of attorney (included on signature pages hereto)</u>  |

---

104040249.5 ------

---

| | |
|:---|:---|
| 99.1 | <u>[Gaming and Leisure Properties, Inc. Amended and Restated 2013 Long-Term Incentive Compensation Plan (Incorporated by reference to Exhibit 10.1 to the Company's quarterly report on Form 10-Q for the quarter ended June 30, 2025, filed on July 24, 2025).](https://www.sec.gov/Archives/edgar/data/1575965/000157596525000031/glpi-2013ltipx2025amendmen.htm)</u> |
| 107\* | <u>[Fee Table](exfilingfees.htm)</u> |

---

![image_0.jpg](image_0.jpg)

\*&nbsp;&nbsp;&nbsp;&nbsp;Filed herewith.

104040249.5 ------

**SIGNATURES** 

Pursuant to the requirements of the Securities Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Wyomissing, Commonwealth of Pennsylvania, on July 31, 2025.

---

| | |
|:---|:---|
| GAMING AND LEISURE PROPERTIES, INC. | GAMING AND LEISURE PROPERTIES, INC. |
| (Registrant) | (Registrant) |
| By: | /s/ Peter M. Carlino |
| Name: | Peter M. Carlino |
| Title: | Chairman of the Board and |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY** 

**KNOW ALL PERSONS BY THESE PRESENTS**, that each person whose signature appears below constitutes and appoints Peter M. Carlino and Desiree A. Burke, and each or any of them, as his or her true and lawful attorneys-in-fact and agents, each with the full power of substitution, for him or her and in their name, place or stead, in any and all capacities, to sign any and all amendments to this Registration Statement (including post-effective amendments), and to sign any registration statement for the same offering covered by this Registration Statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under the Securities Act, and all post-effective amendments thereto, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or his, her or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

104040249.5 ------

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Peter M. Carlino<br>Peter M. Carlino | Chairman of the Board and Chief Executive Officer (*Principal Executive Officer*) | July 31, 2025 |
| /s/ Desiree A. Burke | Chief Financial Officer and Treasurer (*Principal Financial Officer and Principal Accounting Officer*) | July 31, 2025 |
| Desiree A. Burke | Chief Financial Officer and Treasurer (*Principal Financial Officer and Principal Accounting Officer*) |  |
| /s/ Debra Martin Chase | &nbsp;&nbsp;&nbsp;&nbsp;Director | July 31, 2025 |
| Debra Martin Chase |  |  |
| /s/ Carol Lynton | Director | July 31, 2025 |
| Carol Lynton |  |  |
| /s/ Joseph W. Marshall, III | Director | July 31, 2025 |
| Joseph W. Marshall, III |  |  |
| /s/ James B. Perry | Director | July 31, 2025 |
| James B. Perry |  |  |
| /s/ Earl C. Shanks | Director | July 31, 2025 |
| Earl C. Shanks |  |  |
| /s/ E. Scott Urdang | Director | July 31, 2025 |
| E. Scott Urdang |  |  |

---

104040249.5

## Ex-Filing

?xml version='1.0' encoding='ASCII'? exfilingfees

**Exhibit 107**

**Calculation of Filing Fee Table**

<u>Form S-8</u>

(Form Type)

<u>Gaming and Leisure Properties, Inc.</u>

(Exact name of Registrant as Specified in its Charter)

<u>Table 1: Newly Registered Securities</u>

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered<sup>(1)</sup> | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee |
| Equity | Common Stock, par value $0.01 per share, to be issued pursuant to the Gaming and Leisure Properties, Inc. Amended and Restated 2013 Long-Term Incentive Compensation Plan | Rule 457(c) and Rule 457(h) | 4500000<sup>(3)</sup> | $46.18<sup>(2)</sup> | $207810000<sup>(2)</sup> | $0.00015310 | $31815.71 |
| **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | $— | $207810000 | $— | $31815.71 |
| **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  |
| **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  | $— | $31815.71 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "***Securities Act***"), the amount to be registered also covers any additional shares of the Registrant's common stock, par value $0.01 per share ("C***ommon Stock***"), as the case may be, that become issuable under the Gaming and Leisure Properties, Inc. Amended and Restated 2013 Long-Term Incentive Compensation Plan (the "***Plan***") by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of Registrant's Common Stock.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)Estimated in accordance with Rule 457(c) and Rule 457(h) solely for the purposes of calculating the registration fee and based on the average of the high and low prices of the Registrant's Common Stock as reported on the Nasdaq Global Select Market on July 25, 2025, which date is within five business days prior to the filing of this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)Represents an additional 4,500,000 shares of the Registrant's Common Stock that became available for issuance on June 12, 2025 under the Plan, upon adoption of the Plan by the Registrant's shareholders.

104047646.1

## Exhibit 5.1

![](glpi-ex51opinionformsx82001.jpg)

Exhibit 5.1 1717 Arch St, Suite 2800, Philadelphia, PA 19103 • (215) 267-3001 Atlanta \| Boston \| Chicago \| Dallas \| Denver \| Fort Lauderdale \| Fort Worth \| Houston Kansas City \| Los Angeles \| Miami \| Nashville \| New York \| Park City \| Philadelphia \| Phoenix \| Raleigh Salt Lake City \| San Diego \| San Francisco \| Seattle \| St. Louis \| Washington, D.C. \| Wilmington polsinelli.com July 31, 2025 Board of Directors Gaming and Leisure Properties, Inc. 845 Berkshire Blvd., Suite 200 Wyomissing, Pennsylvania 19610 Re: Gaming and Leisure Properties, Inc. - Registration Statement on Form S-8 Ladies and Gentlemen: We are acting as counsel to Gaming and Leisure Properties, Inc., a Pennsylvania corporation (the "Company"), in connection with its registration statement on Form S-8 (the "Registration Statement"), filed on the date hereof with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), relating to the proposed offering of up to an aggregate of 4,500,000 shares of the Company's common stock, par value $0.01 per share (the "Shares"), which Shares are issuable pursuant to the Gaming and Leisure Properties, Inc. Amended and Restated 2013 Long-Term Incentive Compensation Plan (the "Plan"). This opinion letter is furnished to you at your request to enable you to fulfill the requirements of Item 601(b)(5) of Regulation S-K, 17 C.F.R. § 229.601(b)(5), in connection with the Registration Statement. For purposes of this opinion letter, we have examined copies of such agreements, instruments and documents as we have deemed an appropriate basis on which to render the opinions hereinafter expressed. In our examination of the aforesaid documents, we have assumed the genuineness of all signatures, the legal capacity of all natural persons, the accuracy and completeness of all documents submitted to us, the authenticity of all original documents, and the conformity to the authentic original documents of all documents submitted to us as copies (including electronic copies). We have also assumed that the Company has and will have sufficient authorized but unissued and unreserved shares of common stock available for issuance as provided in the Registration Statement. As to all matters of fact, we have relied on the representations and statements of fact made in the documents so reviewed, and we have not independently established the facts so relied on. This opinion letter is given, and all statements herein are made, in the context of the foregoing. This opinion letter is based, as to matters of law, solely on the Pennsylvania Business Corporation Law of 1988, as amended. We express no opinion herein as to any other statutes, rules, or regulations. Based upon, subject to, and limited by the foregoing, we are of the opinion that following (i) effectiveness of the Registration Statement, (ii) issuance of the Shares pursuant to the terms of the Plan, and (iii) receipt by the Company of the consideration, if any, for the Shares specified in the applicable resolutions of the Board of Directors of the Company or a duly authorized committee thereof, the Plan, and any underlying award agreements or letters, the Shares will be validly issued, fully paid, and nonassessable. This opinion has been prepared for use in connection with the Registration Statement. We assume no obligation to advise you of any changes in the foregoing subsequent to the effective date of the Registration Statement.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;July 31, 2025 Page 2 We hereby consent to the filing of this opinion letter as Exhibit 5.1 to the Registration Statement. In giving this consent, we do not thereby admit that we are an "expert" within the meaning of the Securities Act. Very truly yours, /s/ Polsinelli PC POLSINELLI PC

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## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated February 20, 2025 relating to the financial statements of Gaming and Leisure Properties, Inc. and the effectiveness of Gaming and Leisure Properties, Inc.'s internal control over financial reporting, appearing in the Annual Report on Form 10-K of Gaming and Leisure Properties, Inc. for the year ended December 31, 2024.

/s/ DELOITTE & TOUCHE LLP

New York, New York

July 31, 2025

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