Attachment-1

 October 25, 2007

  INTERNAL REVENUE SERVICE CENTER

OGDEN, UT 84201-0027

 Ref: Form 990 T (Attached)

 SIRS:

 It is requested to abate any penalty for late filing as we have only recently become aware of filing requirements.

 We now have in place the records and systems to be able to submit timely and accurate returns going forward.

 Form 1024, Form 8718 and the required fee have been filed with the Internal Revenue Service, PO Box 192, Covington, KY 41012-0192.

 Your consideration will be appreciated.

 Very Truly Yours,

Alan Senger

President

Penn National Homeowners Association

EIN 25-1524288

 Attachment-2
Penn National Homeowners Association

EIN 25-1524288 

Schedule to Support Page 1, Line 28

 Total Newsletter Costs (Printing & Distribution)            11,769

     Attributed to Advertising (65%)                      7,650

Distribution of expenses based on lineage                                                    

 Attachment-3
PENN NATIONAL HOMEOWNERS ASSOCIATION

EIN 25-1524288

 ATTACHMENT TO 2006 FORM 990 T.

 PLEASE NOTE THAT FORMS 1024, 8718 AND THE REQUIRED FEE HAVE BEEN FILED WITH THE INTERNAL REVENUE SERVICE AT PO BOX 192, COVINGTON, KY 41012-0192.