TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 17, 2023 Vance Chang Chief Financial Officer Dine Brands Global, Inc. 450 North Brand Boulevard Glendale, CA 91203 Re: Dine Brands Global, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 1, 2023 File No. 001-15283 Dear Vance Chang: 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