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): January 4, 2007

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 January 4, 2007, Denny's Corporation issued a press release announcing same-store sales for company-owned restaurants during the five-week month ended December 27, 2006, compared with the related period in fiscal year 2005.

Item 9.01    Financial Statements and Exhibits

(d)   Exhibits

Exhibit 99.1 -- Press release issued by Denny's Corporation on January 4, 2007.

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:  January 4, 2007	/s/ F. Mark Wolfinger
	F. Mark Wolfinger
	Executive Vice President,
	Growth Initiatives and
	Chief Financial Officer

EX-99.1

                  
Investor Contact:  Alex Lewis

       877-784-7167

Media Contact:     Debbie Atkins          < /font> NEWS RELEASE

       864-597-8361

DENNY’S REPORTS DECEMBER SAME-STORE SALES

- Company Reduces Debt by Approximately $100 Million in 2006 -

Spartanburg, S.C., January 4, 2007 - Denny’s Corporation (NASDAQ: DENN) today reported same-store sales for its company-owned Denny’s restaurants during the five-week month ended December 27, 2006 compared with the related period in fiscal year 2005.

Sales:	Dec. 2006	4Q-2006	2006
Same-Store Sales	1.0%	1.6%	2.5%
Guest Check Average	2.2%	1.9%	4.4%
Guest Counts	(1.2%)	(0.3%)	(1.8%)
Restaurant Counts:	12/27/06	12/28/05
Company-Owned	521	543
Franchised and Licensed	1,024	1,035
	1,545	1,578

As part of a previously announced plan to strengthen the Company’s restaurant portfolio, Denny’s opened two new company-owned restaurants in December, one in Fresno, California and the other in Orlando, Florida. Also as part of this long-term strategy, Denny’s closed 16 underperforming company restaurants in the fourth quarter.

During 2006, Denny’s reduced its outstanding indebtedness by approximately $100 million, or 18%, including $16 million in prepayments in the fourth quarter through a combination of asset sale proceeds and operating cash flow.

Beginning with the first quarter of Denny’s 2007 fiscal year, the Company plans to release same-store sales information on a quarterly basis only. Denny’s expects to release same-store sales results for the first quarter of 2007 in early April.

F. Mark Wolfinger, Executive Vice President, Growth Initiatives and Chief Financial Officer, stated, “Based on Denny’s positive same store sales results over the last four years, the Company’s strengthened balance sheet and improved cash flow, we believe the prudent decision is to discontinue the reporting of monthly same-store sales at this time. We do not believe that monthly sales results truly assess the ongoing progress Denny’s is making in its efforts to increase shareholder value over the long-term.”

On Thursday, February 15, 2007, Denny’s expects to release results for its fourth quarter and year ended December 27, 2006 as well as provide its strategic and operational outlook for 2007.

Denny’s is America’s largest full-service family restaurant chain, consisting of 521 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 the Denny’s website at www.dennys.com.