Correspondence 0001193125-23-238334 from Dine Brands Global, Inc. (DIN) (CIK 0000049754) (DIN)
Dine Brands Global, Inc. (DIN) (CIK 0000049754)
Date: Sept. 20, 2023 · CIK: 0000049754 · Accession: 0001193125-23-238334
AI Filing Summary & Sentiment
File numbers found in text: 001-15283
Referenced dates: September 18, 2023
Letter
Securities and Exchange Commission Attention: Robert Shapiro and Doug Jones Filed March 1, 2023 Form 10-Q for the Fiscal Quarter Ended June 30, 2023 Filed August 3, 2023 File No. 001-15283
Re: Dine Brands Global, Inc.
Dear Mr. Shapiro and Mr. Jones,
Dine Brands Global, Inc. (the “Company”), is in receipt of your letter dated September 18, 2023 (the “September 18 Letter”) setting forth comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s above-referenced Form 10-K and Form 10-Q. The Commission requested that the Company respond to the September 18 Letter within ten business days of September 18, 2023, or to advise the Commission when the Company would provide a response.
The Company advises the Commission that it is in the process of discussing the aforementioned comments with the Staff and preparing a response to the September 18 Letter. As discussed with Mr. Shapiro, the Company respectfully requests an extension of an additional ten business days, or until October 17, 2023.
Thank you for your consideration of the requested extension. If you have any questions or comments, please do not hesitate to contact the undersigned at Christine.Son@dinebrands.com or (818) 637-4717.
Sincerely,
/s/ Christine Son
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CORRESP 1 filename1.htm CORRESP [Dine Brands Global, Inc. Letterhead] September 19, 2023 VIA E-MAIL AND EDGAR Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-3561 Attention: Robert Shapiro and Doug Jones Re: Dine Brands Global, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 1, 2023 Form 10-Q for the Fiscal Quarter Ended June 30, 2023 Filed August 3, 2023 File No. 001-15283 Dear Mr. Shapiro and Mr. Jones, Dine Brands Global, Inc. (the “Company”), is in receipt of your letter dated September 18, 2023 (the “September 18 Letter”) setting forth comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s above-referenced Form 10-K and Form 10-Q. The Commission requested that the Company respond to the September 18 Letter within ten business days of September 18, 2023, or to advise the Commission when the Company would provide a response. The Company advises the Commission that it is in the process of discussing the aforementioned comments with the Staff and preparing a response to the September 18 Letter. As discussed with Mr. Shapiro, the Company respectfully requests an extension of an additional ten business days, or until October 17, 2023. Thank you for your consideration of the requested extension. If you have any questions or comments, please do not hesitate to contact the undersigned at Christine.Son@dinebrands.com or (818) 637-4717. Sincerely, /s/ Christine Son Christine Son Senior Vice President, Legal, General Counsel and Secretary Dine Brands Global, Inc.