A gunman stormed a resort on Manila.

An official statement from Resorts World Manila in the Philippine capital described the attack as the “cowardly act of a deranged mind” and spoke of “several casualties” and injuries to 54 others.

“Thirty-six deaths, this is due to suffocation,” Manila police chief Oscar Albayalde told CNN Philippines.

IS claimed responsibility for the attack shortly after it began around midnight, local time.

However police said they considered robbery was the motive and that the gunman was a foreigner.

Most of the victims were women who suffocated to death in the bathroom.

The suspect fired at police officers pursuing him before he set himself on fire inside a room at the Resorts World Manila, said Director Oscar Albayalde, the capital’s regional police chief.

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Smoke rises from the Resorts World Manila complex. Picture: APSource:AP

An injured man is carried on a stretcher after explosions rang out at the Resorts World Manila complex near Manila's international airport in the Philippine capital. Picture: APSource:AP

Armed security officers walk outside a hotel at the Resorts World Manila complex. Picture: APSource:AP

“He killed himself, at room 510,” he told Manila radio station DZBB.

“He fired at our men. Our assessment is he burned himself. He committed suicide.”

He shot up a TV screen, burned gambling tables and stuffed a backpack with casino chips before he took his own life, police said..

A Filipino operative for the Islamic State group, in a quick communique, took responsibility for the attack shortly after it began.

But national police chief General Ronald Dela Rosa said there is no concrete evidence that the attack was terror-related.

Dela Rosa told reporters at the scene that the gunman stole gambling chips, shot an LED monitor and set ablaze gambling tables by pouring gasoline on them.

He said the man then fired again at a stock room containing gambling chips and filled a backpack with them.

According to reports he stole $305,000 worth of gambling chips.

The man then left the room and went upstairs to a hotel section of the complex, according to Dela Rosa.

Security officers and onlookers gather outside the hotel complex. Picture: APSource:AP

Military vehicles are positioned outside the Resorts World Manila complex. Picture: APSource:AP

But Dela Rosa says the assailant did not fire at people he met.

“There hasn’t been anyone shot,” he said on DZMM radio.

Dela Rosa said he could not say if it was terrorist attack, but emphasised the gunman did not shoot anyone and there had been no reports of hostages being taken.

“He would have shot all the people gambling there” if it had been terrorism, he said.

“But he did not hurt anyone.

“Do not panic. This is not a cause for alarm. We are just alert. ... We cannot attribute this to terrorism without concrete evidence.”

“It’s either he lost in the casino and wanted to recoup his losses or he went totally nuts,” Metropolitan Manila police chief Oscar Albayalde said, adding that he considers the problem solved. He said he saw no connection to the fighting in Marawi.

According to CNN, police said the bodies had no gunshot wounds.

HOW THE ATTACK OCCURRED

Explosions were heard at Resorts World Manila in Pasay City, a mall, casino and hotel facility, at around midnight local time (2am AEST).

The national police chief described the attacker as “white, with a mustache” and about 6 feet (183cm) tall.

It was not clear how the gunman smuggled gasoline and an assault rifle into the crowded casino or what prompted Dela Rosa to cast doubt on terrorism so quickly.

Dela Rosa said CCTV footage showed the gunman ignoring a security guard who tried to question him at the entrance to the complex.

People exit a Manila hotel. Picture: SuppliedSource:Supplied

He did not hurt the guard but went straight to the gambling area, Dela Rosa said.

IS said “lonewolf soldiers” from its group carried out the attack, according to the SITE Intelligence Group that monitors terrorist organisations.

But Dela Rosa said: “We cannot attribute this to terrorism.”

He said it may have just have been an attempted robbery, again pointing out the gunman tried to steal the gambling chips.

Consular officials at the Australian Embassy in Manila are making urgent enquiries to determine if any Australians have been affected by the attack at Resorts World.

“Should you have concerns for the welfare of family and friends in the region, please attempt to contact them directly,” a Department of Foreign Affairs and Trade spokeswoman said.

“If you are unable to contact them and still hold concerns for their welfare, call the Department of Foreign Affairs and Trade.”

People inside the casino recounted feelings of terror when the shooting occurred.

“I was about to return to the second floor from my break when I saw people running. Some hotel guests said someone yelled ‘ISIS’,” Maricel Navaro, an employee of Resorts World, told DZMM radio.

“Guests were screaming. We went to the basement locker room and hid there. People were screaming, guests and employees were in panic,” Navaro said.

“When we smelled smoke, we decided to go for the exit in the carpark. That’s where we got out. Before we exited, we heard two gunshots and there was thick smoke on the ground floor.”

People seen fleeing the hotel in Manila. Picture: FacebookSource:Supplied

Terrified witnesses said they saw guests jumping from the second floor of the hotel, reports The Sun.

Footage posted on social media shows crowds of hotel guests running from the resort as gunshots were fired.

The incident triggered panic among customers and employees, who rushed out of the Resorts World Manila, just across from Terminal 3 of the Ninoy Aquino International Airport and near an air force base.

Johnny Ordanza, an employee of the hotel, said he saw at least one gunman who started setting tables on fire on the second floor of the casino and firing shots.

“There were other gunmen because we can hear gunshots elsewhere,” he told Manila radio station DZMM.

“They were not targeting the casino players, and we rushed out through the emergency exits.”

Philippine Red Cross (PRC) said at least 25 people were injured and were taken to various hospitals.

Another video shows casualties being rushed to hospital following the attack.

Fire, police and SWAT teams surrounded the resort where gunfire and blasts could be heard.

One employee heard five shots fired on the casino’s third floor before the building was evacuated, GMA News reported.

“Resorts World Manila is currently on lockdown following reports of gunfire from unidentified men,” the company said on its Twitter account.

“The company is working closely with the Philippine National Police to ensure that all guests and employees are safe.”

Philippine President Rodrigo Duterte imposed martial law last week across the southern region of Mindanao to crush what he said was a rising threat of Islamic State there.

He declared martial law shortly after militants went on a rampage through the southern city of Marawi, which is about 800 km south of Manila.

Security forces are still battling the militants in Marawi, and the clashes there have left at least 171 people dead.

Duterte said last week he may need to declare martial law across the rest of the country if the terrorism threat spread.

A Muslim separatist rebellion in the southern Philippines has killed more than 120,000 people since the 1970s.

The main Muslim rebel groups have signed accords with the government aimed at forging lasting peace, giving up their separatist ambitions in return for autonomy.

However a range of hardline militants groups have rejected the peace process and in recent years have sought to unite behind IS.

This story was originally published in The Sun and is reprinted with permission.