SEC Comment Letter 0000000000-23-012630 to DENNY'S Corp (DENN) (CIK 0000852772)
DENNY'S Corp (DENN) (CIK 0000852772)
Date: Nov. 17, 2023 · CIK: 0000852772 · Accession: 0000000000-23-012630
AI Filing Summary & Sentiment
File numbers found in text: 000-18051
Letter
United States securities and exchange commission logo November 17, 2023 Robert P. Verostek Executive Vice President and Chief Financial Officer Denny’s Corporation 203 East Main Street Spartanburg, SC 29319 Re:Denny’s Corporation Form 10-K for the Fiscal Year Ended December 28, 2022 File No. 000-18051 Dear Robert P. Verostek: 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
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United States securities and exchange commission logo
November 17, 2023
Robert P. Verostek
Executive Vice President and Chief Financial Officer
Denny’s Corporation
203 East Main Street
Spartanburg, SC 29319
Re:Denny’s Corporation
Form 10-K for the Fiscal Year Ended December 28, 2022
File No. 000-18051
Dear Robert P. Verostek:
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