Feb 16 (Reuters) - Gaming:

* Goldman Sachs cuts Penn National Gaming Pinnacle Entertainment

to sell from neutral

* Goldman Sachs adds Penn National Gaming to conviction sell list

* Goldman Sachs raises Gaylord Entertainment to neutral from sell

* Goldman Sachs raises Gaylord Entertainment price target to $23 from

$15.50

* Goldman Sachs cuts Penn National Gaming price target to $20 from $25

* Goldman Sachs cuts Pinnacle Entertainment price target to $6.50 from

$10

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