-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Do+vvE1vyBSy2zCwntAGJRIJyxWs6hClMBlZchcG9puAX2eYjXy6vW8k91zu6un2 iOQV3yM/0Ds/OoN/8HLopQ== 0000000000-06-019207.txt : 20060811 0000000000-06-019207.hdr.sgml : 20060811 20060425084053 ACCESSION NUMBER: 0000000000-06-019207 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060425 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: DENNYS CORP CENTRAL INDEX KEY: 0000852772 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 133487402 STATE OF INCORPORATION: DE FISCAL YEAR END: 1203 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 203 E MAIN ST CITY: SPARTANBURG STATE: SC ZIP: 29319 BUSINESS PHONE: 8645978000 MAIL ADDRESS: STREET 1: 203 EAST MAIN STREET CITY: SPARTANBURG STATE: SC ZIP: 29319 FORMER COMPANY: FORMER CONFORMED NAME: ADVANTICA RESTAURANT GROUP INC DATE OF NAME CHANGE: 19980107 FORMER COMPANY: FORMER CONFORMED NAME: FLAGSTAR COMPANIES INC DATE OF NAME CHANGE: 19930722 FORMER COMPANY: FORMER CONFORMED NAME: TW HOLDINGS INC DATE OF NAME CHANGE: 19920703 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-06-052261 LETTER 1 filename1.txt Mail Stop 3561 April 25, 2006 Via U.S. Mail Ms. Rhonda J. Parish Executive Vice President Denny`s Corporation 203 East Main Street Spartanburg, South Carolina 29319-9966 RE: Denny`s Corporation Form 10-K for the fiscal year ended December 28, 2005 Filed March 13, 2006 File No. 000-18051 Dear Ms. Parish: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Linda Cvrkel Branch Chief Ms. Rhonda Parish Denny's Corporation March 30, 2006 Page 1 -----END PRIVACY-ENHANCED MESSAGE-----