SEC Comment Letter 0000000000-23-011347 to Dine Brands Global, Inc. (DIN) (CIK 0000049754) (DIN)
Dine Brands Global, Inc. (DIN) (CIK 0000049754)
Date: Oct. 17, 2023 · CIK: 0000049754 · Accession: 0000000000-23-011347
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File numbers found in text: 001-15283
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United States securities and exchange commission logo
October 17, 2023
Vance Chang
Chief Financial Officer
Dine Brands Global, Inc.
450 North Brand Boulevard
Glendale, CA 91203
Re:Dine Brands Global, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed March 1, 2023
File No. 001-15283
Dear Vance Chang:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services