SEC Comment Letter 0000000000-24-013286 to DENNY'S Corp (DENN) (CIK 0000852772)
DENNY'S Corp (DENN) (CIK 0000852772)
Date: Dec. 3, 2024 · CIK: 0000852772 · Accession: 0000000000-24-013286
AI Filing Summary & Sentiment
File numbers found in text: 000-18051
Letter
December 3, 2024 Robert Verostek Executive Vice President and Chief Financial Officer Denny's Corporation 203 East Main Street Spartanburg SC, 29319-0001 Re:Denny's Corporation Form 10-K for the Fiscal Year Ended December 27, 2023 File No. 000-18051 Dear Robert Verostek: We have completed our review of your filings. 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 cc:Jay Gilmore
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December 3, 2024
Robert Verostek
Executive Vice President and Chief Financial Officer
Denny's Corporation
203 East Main Street
Spartanburg SC, 29319-0001
Re:Denny's Corporation
Form 10-K for the Fiscal Year Ended December 27, 2023
File No. 000-18051
Dear Robert Verostek:
We have completed our review of your filings. 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
cc:Jay Gilmore