<SEC-DOCUMENT>0000852772-23-000096-index.html : 20231220
<SEC-HEADER>0000852772-23-000096.hdr.sgml : 20231220
<ACCEPTANCE-DATETIME>20231025141305
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000852772-23-000096
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20231025

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DENNY'S Corp
		CENTRAL INDEX KEY:			0000852772
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				133487402
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1227

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		203 EAST MAIN STREET
		CITY:			SPARTANBURG
		STATE:			SC
		ZIP:			29319
		BUSINESS PHONE:		8645978000

	MAIL ADDRESS:	
		STREET 1:		203 EAST MAIN STREET
		CITY:			SPARTANBURG
		STATE:			SC
		ZIP:			29319

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DENNYS CORP
		DATE OF NAME CHANGE:	20020801

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ADVANTICA RESTAURANT GROUP INC
		DATE OF NAME CHANGE:	19980107

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FLAGSTAR COMPANIES INC
		DATE OF NAME CHANGE:	19930722
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>screenshot2023-10x13090015a.jpg
<TEXT>
Document 2 - file: screenshot2023-10x13090015a.jpg

</DOCUMENT>
</SEC-DOCUMENT>