SEC FORM 3

SEC Form 3

FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person^*

MELLON FINANCIAL CORP

(Last)

(First)

(Middle)

ONE MELLON CENTER

(Street)

PITTSBURGH

15258

(City)

(State)

(Zip)

2. Date of Event Requiring Statement (Month/Day/Year)
07/06/2004

3. Issuer Name and Ticker or Trading Symbol
DENNYS CORP [ DNYY ]

4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

Director	X	10% Owner
Officer (give title below)		Other (specify below)

5. If Amendment, Date of Original Filed (Month/Day/Year)

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1. Title of Security (Instr. 4)	2. Amount of Securities Beneficially Owned (Instr. 4)	3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	4. Nature of Indirect Beneficial Ownership (Instr. 5)
Common Stock⁽¹⁾	19,748,473	I	By Mellon HBV Alternative Strategies LLC⁽²⁾
Common Stock⁽¹⁾	45,545	I	By Mellon Capital Management Corporation
Common Stock⁽¹⁾	8,140	I	By Mellon Trust of New England N.A.

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
1. Title of Derivative Security (Instr. 4)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares	4. Conversion or Exercise Price of Derivative Security	5. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)

Explanation of Responses:

1. Mellon Financial Corporation, Mellon HBV Alternative Strategies Holdings LLC and Mellon HBV II, LLC beneficially own, as defined in Rules 16a-1(a)(1) and 13d-3 under the Securities Exchange Act of 1934, more than 10% of the outstanding Common Stock of Denny's Corporation. These three entities do not beneficially own any equity securities of Denny's Corporqation, as beneficial ownership is defined in Rule 16a-1(a)(2). Refer to exhibit 99.1 for additional information.

2. Mellon HBV Alternative Strategies LLC ("Adviser"), exercises voting and dispository power over all such shares in its capacity as investment adviser and agent of funds and accounts. Adviser is a wholly owned indirect subsidiary of Reporting Person and a registered investment adviser under the Investment Advisers Act of 1940.

	/s/ Carl Krasik (Secretary)	07/14/2004
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
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