Denny’s Corporation
203 East Main Street
Spartanburg, SC 29319
June 19, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Cara Wirth | |
Re: | Denny’s Corporation | |
Registration Statement on Form S-3 | ||
Filed June 8, 2020 | ||
File No. 333-239004 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Denny’s Corporation hereby requests acceleration of the effective date of the above referenced registration statement, as amended, so that such registration statement may become effective at 4:00 p.m. (Washington, D.C. time) on June 23, 2020, or as soon as practicable thereafter.
DENNY’S CORPORATION
By: | /s/ ROBERT P. VEROSTEK | ||
Name: | Robert P. Verostek | ||
Title: | Senior Vice President and Chief Financial Officer |