<SEC-DOCUMENT>0001214659-24-005734.txt : 20240401
<SEC-HEADER>0001214659-24-005734.hdr.sgml : 20240401
<ACCEPTANCE-DATETIME>20240401114632
ACCESSION NUMBER:		0001214659-24-005734
CONFORMED SUBMISSION TYPE:	PX14A6G
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240401
DATE AS OF CHANGE:		20240401
EFFECTIVENESS DATE:		20240401

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Dine Brands Global, Inc.
		CENTRAL INDEX KEY:			0000049754
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				953038279
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		PX14A6G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15283
		FILM NUMBER:		24806830

	BUSINESS ADDRESS:	
		STREET 1:		10 WEST WALNUT STREET, 5TH FLOOR
		CITY:			PASADENA
		STATE:			CA
		ZIP:			91103
		BUSINESS PHONE:		818-240-6055

	MAIL ADDRESS:	
		STREET 1:		10 WEST WALNUT STREET, 5TH FLOOR
		CITY:			PASADENA
		STATE:			CA
		ZIP:			91103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DineEquity, Inc
		DATE OF NAME CHANGE:	20080530

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IHOP CORP
		DATE OF NAME CHANGE:	19940204

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCOUNTABILITY BOARD, INC.
		CENTRAL INDEX KEY:			0001947330
		ORGANIZATION NAME:           	
		IRS NUMBER:				883831974
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		PX14A6G

	BUSINESS ADDRESS:	
		STREET 1:		401 EDGEWATER PLACE
		STREET 2:		SUITE 600
		CITY:			WAKEFIELD
		STATE:			MA
		ZIP:			01880
		BUSINESS PHONE:		240-620-4432

	MAIL ADDRESS:	
		STREET 1:		401 EDGEWATER PLACE
		STREET 2:		SUITE 600
		CITY:			WAKEFIELD
		STATE:			MA
		ZIP:			01880
</SEC-HEADER>
<DOCUMENT>
<TYPE>PX14A6G
<SEQUENCE>1
<FILENAME>o41243px14a6g.htm
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<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-variant: small-caps">United States
Securities and Exchange Commission<BR>
Washington, DC 20549</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase">Notice
of Exempt Solicitation</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">1.</TD><TD>Name of Registrant:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; text-transform: uppercase">DINE
BRANDS GLOBAL, INC.</FONT></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">2.</TD><TD>Name of person relying on exemption:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="text-transform: uppercase">THE ACCOUNTABILITY
BOARD, INC. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">3.</TD><TD>Address of person relying on exemption:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">401 Edgewater Pl #600, Wakefield, MA 01880</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">4.</TD><TD>Written materials:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The attached written materials are submitted pursuant to
a voluntary application of Rule 14a-6(g)(1) promulgated under the Securities Exchange Act of 1934. Submission is not required of this
filer under the terms of the Rule but is made in the interest of public disclosure and consideration of these important issues.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><IMG SRC="accountabilityboard_logo.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">April 1, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear fellow Dine Brands shareholders,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We write in reference to three items in Dine Brands&rsquo;
proxy statement: our shareholder proposal regarding climate change, the election of certain directors, and a separate shareholder proposal
regarding &ldquo;gestation crates&rdquo; in the company&rsquo;s pork supply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Proposal Four: Our shareholder proposal
regarding climate change</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">When we submitted our shareholder proposal in
October 2023, Dine Brands had never disclosed any material risks stemming from climate change. Thus, our proposal asked it to explain
&ldquo;the Board&rsquo;s governance practices with respect to determining climate change policies and the company&rsquo;s lack of climate
change risk disclosures.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In response, the Opposition Statement claims that
in its most recent ESG Report, &ldquo;the Corporation includes a &lsquo;Materiality Matrix&rsquo;&hellip;[and] climate change management,
energy and greenhouse gas management, sustainable sourcing, sustainable packaging, and water management are all included therein.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In reality, while those topics are indeed part
of the Materiality Matrix, the Matrix is explicitly <I><U>not</U></I> about material risks faced by Dine; alongside the Matrix in the
Company&rsquo;s 2022 ESG Report (released in 2023) is a disclaimer in which the company plainly states, &ldquo;The inclusion of a given
topic and its ranking in this materiality assessment <I><U>do not necessarily reflect potential for impact to our financial condition
or indicate that such topic is material to investors in our securities</U></I>.&rdquo; [Emphasis added.]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Separately, the Opposition Statement also notes
that Dine&rsquo;s latest 10-K (from February 2024), finally does disclose material climate change risks. While we&rsquo;re certainly glad
to see that following the concerns raised by our shareholder proposal the Company has joined its peers in this regard, we believe that
this new disclosure only serves to heighten the concerns raised by our proposal and the need for its adoption.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">After all, that the Company now discloses material
climate change risks would seem to (though doesn&rsquo;t necessarily) indicate that it had <I><U>already been</U></I> facing such risks
but failed to disclose them&mdash;and it shouldn&rsquo;t have taken a shareholder proposal filing for Dine to finally produce this disclosure.
In this regard, we believe the new disclosure makes adoption of the Proposal&rsquo;s request for a report on the Board&rsquo;s governance
practices&mdash;and also an explanation as to its prior lack of disclosure&mdash;all the more important.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Beyond the disclosure issue, our proposal also
asks Dine to establish measurable targets for mitigating its climate <I><U>impact.</U></I> On that point, we must note that this last
March, shareholders of another restaurant chain (Jack in the Box) passed a proposal of ours that also sought measurable climate targets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Meanwhile, Dine&rsquo;s Opposition Statement says
the company &ldquo;does not believe that setting such targets are appropriate at this time&rdquo; and then lists several of its environmental
initiatives.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To be clear, by design, our proposal at Dine (like
the one that passed at Jack in the Box) doesn&rsquo;t prescribe <I><U>what</U></I> the company&rsquo;s targets should be nor any <I><U>timeline</U></I>
for meeting them; rather, it leaves those details to the Board&rsquo;s and company&rsquo;s discretion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Thus, where the Opposition Statement says the
company doesn&rsquo;t believe setting &ldquo;such targets&rdquo; would be appropriate, what it&rsquo;s really saying is that the company
doesn&rsquo;t believe setting <I><U>any</U></I> measurable targets is appropriate &ndash; a position that&rsquo;s highly incongruous with
the actions of restaurant industry peers (and companies across myriad other industries).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">Looking ahead, we believe support
for the proposal is clearly warranted, since the company has failed to offer a compelling argument against it. We therefore ask that you
please vote FOR Proposal Four.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Director elections</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">For
context, Glass Lewis says it may &ldquo;recommend voting against responsible directors&rdquo; where it finds climate disclosures &ldquo;to
be absent or significantly lacking.&rdquo; And Institutional Shareholder Services (ISS) says it will &ldquo;generally vote against&rdquo;
directors &ldquo;in cases where ISS determines that the company is not taking the minimum steps needed to understand, assess, and mitigate
risks related to climate change.&rdquo;</FONT><BR>
<BR>
</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">With that in mind, we will vote AGAINST the election
of Nominating &amp; Corporate Governance Committee members Caroline Nahas, Richard Dahl (Chair), Michael Hyter, Larry Kay, and Lilian
Tomovich.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">One of their Committee&rsquo;s responsibilities
is to &ldquo;oversee the Corporation&rsquo;s actions on issues related to corporate social responsibility, sustainability, philanthropy,
and other matters associated with the Corporation&rsquo;s participation as a global corporate citizen.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">But especially in regard to one such critical
risk area&mdash;climate change&mdash;we are deeply concerned about their oversight, since it was under their watch that the Company failed
to disclose any material climate change risks (despite it now seeming to be the case that the Company had indeed been facing such risks).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Given their lack of oversight on this highly consequential
issue, we must vote AGAINST the election of these directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Proposal Five: The shareholder proposal
regarding group-housed pork</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Accountability Board is also heavily engaged
on this particular topic, so feels compelled to weigh in.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For context, animal abuse poses risks that can
jeopardize a company&rsquo;s delivery of durable returns. In a now-infamous example, a<FONT STYLE="background-color: white">fter the 2013
documentary Blackfish alleged abuse, SeaWorld&rsquo;s share value fell 44%; by 2015, it had reported an 84% drop in second quarter net
income compared to the previous year.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On the proposal&rsquo;s specific topic, eleven
states ban or restrict the practice (see <U>CageFreeLaws.com</U>)&mdash;regulatory developments that &ldquo;heighten the business risks
associated with the use of gestation crates,&rdquo; according to a 2023 Institutional Shareholder Services report. And Glass Lewis has
stated that &ldquo;the use of gestation crates could place companies at a financial disadvantage from an operational perspective.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">What struck us first was that
the opposition statement wrongly claims Proposal Five seeks a report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="color: #211C1E">It says, &ldquo;</FONT>The
use of our resources in producing <I><U>such a report</U></I> is not in the best interest of stockholders as we do not believe that stockholders
will gain any value <I><U>from the report requested by the proponent&hellip;</U></I>&rdquo; [Emphasis added.] But the proposal doesn&rsquo;t
request any report whatsoever; it just requests targets for achieving a goal&mdash;which could easily be done via Dine&rsquo;s existing
webpage on the topic (i.e., without producing any new report).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From there, our examination continued onto the
Statement&rsquo;s more substantive aspects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">Most importantly, Dine&rsquo;s
Opposition Statement incorrectly paints the proposal&rsquo;s request as pertaining to the fact that the company changed its animal welfare
commitment from one about <I><U>eliminating</U></I> pig gestation crates to one about <I><U>group housing</U></I>. (In &ldquo;group-housing,&rdquo;
pigs are most commonly in crates for part of each pregnancy and then moved to groups for the remainder, whereas <I><U>eliminating</U></I>
crates would mean not using the crates at all.)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For example, the Opposition Statement claims the
Proponent &ldquo;continues to advocate for the elimination of gestation crates&rdquo; and the line used to conclude the entire Statement
asserts that &ldquo;the Corporation has been transparent previously and in this statement regarding the reasons why it was unable to fulfill
its original commitment to eliminate the use of gestation crates in its pork supply chain.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">But the proposal&rsquo;s request is <I><U>not</U></I>
about eliminating crates: it requests targets for using <I><U>group-housed</U></I> pork (which, as noted above, are not equivalent). Indeed,
the proposal&rsquo;s chief concern quite clearly isn&rsquo;t that Dine changed its commitment from one aimed at eliminating crates to
one about group housing, but rather that its new pledge &ldquo;doesn&rsquo;t commit to using any actual group-housed pork.&rdquo; As the
proposal says, Dine&rsquo;s new commitment is to use &ldquo;suppliers with some group housing somewhere in their supply chains&mdash;even
if not for the pork Dine buys.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The proposal likens that to &ldquo;pledging to
buy <U>some</U> product from <U>some</U> vendors that offer both conventional <U>and</U> sustainable packaging, without pledging to <U>actually
buy</U> the more sustainable options.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This fundamental point, while clear in the proposal,
is muddled by Opposition Statement, where it appears to us that the Board attempts to skirt the fact that, unlike peers, it lacks measurable
targets for using group-housed pork by instead falsely painting the proposal&rsquo;s request as pertaining to the full <I><U>elimination</U></I>
of crates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Finally, as the proposal also notes, other restaurants
are using actual group-housed pork. Indeed, for example:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: #2F5496">
    <TD STYLE="width: 32%; border: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: white">COMPANY</FONT></TD>
    <TD STYLE="width: 68%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: white">COMMITMENT / PROGRESS</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Yum! Brands</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Publishing a group-housed pork commitment by September and will be publishing measurable targets in 2025 for that goal.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>McDonald&rsquo;s</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commitment to reach 100% group-housed pork by 2024; last reporting showed 91% compliance.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Wendy&rsquo;s</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Has already reached 100% group-housed pork.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Restaurant Brands International</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expects to reach 94% group-housed pork globally by the end of 2024.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Bloomin&rsquo; Brands</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Has a target to reach 90% group-housed pork globally by 2029.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The Cheesecake Factory</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the end of 2022, approximately 80% of its pork was group-housed.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Starbucks</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Has reached 75% of group-housed pork in the U.S. and Canada and anticipates 100% by the end of 2024.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Panera Bread</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Has already achieved 100% group-housed pork.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Chipotle Mexican Grill</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Has only used group-group housed pork for decades.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Jack in the Box</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Has the following targets: 25% group-housed pork by the end of 2024; 50% by the end of 2025; and 100% &ldquo;or substantially all&rdquo; by 2026.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CKE (Carl&rsquo;s Jr. &amp; Hardee&rsquo;s)</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Has achieved 65% group-housed pork.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #F2F2F2">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Noodles &amp; Co.</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Has used 100% group-housed pork since 2015.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 8pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: left; width: 100%"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Major retailers and other food companies have
also announced measurable targets&mdash;including Sodexo, Compass Group, Aramark, Kroger, Costco, Target, Campbell Soup, Conagra, General
Mills, Ahold Delhaize, and many more.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">While we are not this proposal&rsquo;s Proponent, we&rsquo;ll nonetheless
vote FOR it. Not just because we view the company&rsquo;s Opposition Statement as significantly misleading, but because adoption of the
proposal would help better align Dine Brands with its restaurant industry peers and emerging regulations regarding pig confinement&mdash;something
we believe would protect it (and its shareholders) from the substantial risks associated with the use of gestation crates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Thank you.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #211C1E">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white"><B><I>Note:</I></B><I>
We&rsquo;re not asking for and can&rsquo;t accept your proxy card. Please vote FOR the proposals on the proxy received from management,
following the instructions enclosed with the proxy on how to cast your ballot.&nbsp;</I></FONT></P>



<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
