8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report (date of earliest event reported): October 5, 2006

DENNY’S CORPORATION

(Exact name of registrant as specified in its charter)

Delaware	0-18051	13-3487402
(State or other jurisdiction of	Commission File No.	(I.R.S. Employer
Incorporation or organization		Identification No.)

203 East Main Street

Spartanburg, South Carolina 29319-0001

(Address of principal executive offices)

(Zip Code)

(864) 597-8000

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrant under any of the following provisions:

[    ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[    ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[    ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[    ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02    Results of Operations and Financial Condition

On October 5, 2006, Denny's Corporation issued a press release announcing same-store sales for company-owned restaurants during the five-week month ended September 27, 2006, compared with the related period in fiscal year 2005.

Item 9.01    Financial Statements and Exhibits

(c)   Exhibits

Exhibit 99.1 -- Press release issued by Denny's Corporation on October 5, 2006.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Denny's Corporation
Date:  October 5, 2006	/s/ F. Mark Wolfinger
	F. Mark Wolfinger
	Senior Vice President and
	Chief Financial Officer

EX-99.1

		Exhibit 99.1
Investor Contact:	Alex Lewis
	877-784-7167
Media Contact:	Debbie Atkins	NEWS RELEASE
	864-597-8361

DENNY’S REPORTS SEPTEMBER SAME-STORE SALES

Spartanburg, S.C., October 5, 2006 - Denny’s Corporation (NASDAQ:DENN) today reported same-store sales for its company-owned Denny’s restaurants during the five-week month ended September 27, 2006 compared with the related period in fiscal year 2005.

Sales:	Sept. 2006	3Q 2006	YTD 2006
Same-Store Sales	5.5%	4.2%	2.8%
Guest Check Average	3.3%	3.7%	5.2%
Guest Counts	2.1%	0.6%	(2.2%)
Restaurant Counts:	9/27/06	12/28/05
Company-Owned	535	543
Franchised and Licensed	1,024	1,035
	1,559	1,578

Denny’s reported a five-unit decline in company-owned restaurants during the month of September. Four of these units were closed last September as a result of Hurricane Katrina but were not removed from the unit count pending a decision on whether to reopen the restaurants. At this time, we determined that these locations will not reopen in the near future, if at all.

Denny’s plans to release financial and operating results for the third quarter of 2006 after the markets close on Thursday, October 26. In addition, Denny’s plans to release same-store sales for the month ended October 25 after the markets close on Thursday, November 2.

Denny’s is America’s largest full-service family restaurant chain, consisting of 535 company-owned units and 1,024 franchised and licensed units, with operations in the United States, Canada, Costa Rica, Guam, Mexico, New Zealand and Puerto Rico. For further information on Denny’s, including news releases, links to SEC filings and other financial information, please visit our website at www.dennys.com.