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BRIEF-Penn National Gaming Qtrly Earnings Per Common Share $0.48

April 26 (Reuters) - Penn National Gaming Inc:

* Q1 REVENUE $816.1 MILLION VERSUS I/B/E/S VIEW $808.1 MILLION

* INCREASES 2018 FULL YEAR GUIDANCE

* QTRLY NET REVENUES $ 816.1 MILLION

* QTRLY DILUTED EARNINGS PER COMMON SHARE $ 0.48

* FOR FY 2018, SEES NET REVENUES OF $ 3,235.7 MILLION

* FOR FY 2018, SEES DILUTED EPS OF $1.62

* FY2018 EARNINGS PER SHARE VIEW $1.55, REVENUE VIEW $3.22 BILLION -- THOMSON REUTERS I/B/E/S

* SEES Q2 DILUTED EARNINGS PER COMMON SHARE $ 0.49

* SEES Q2 NET REVENUES OF $ 839.9 MILLION

* Q2 EARNINGS PER SHARE VIEW $0.47, REVENUE VIEW $823.0 MILLION -- THOMSON REUTERS I/B/E/S Source text for Eikon: Further company coverage:

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