0000049754-17-000013.txt : 20171129 0000049754-17-000013.hdr.sgml : 20171129 20170901171734 ACCESSION NUMBER: 0000049754-17-000013 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DineEquity, Inc CENTRAL INDEX KEY: 0000049754 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 953038279 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 450 N BRAND BLVD 3RD FLR CITY: GLENDALE STATE: CA ZIP: 91203-1903 BUSINESS PHONE: 818-240-6055 MAIL ADDRESS: STREET 1: 450 N. BRAND BLVD, 7TH FLOOR CITY: GLENDALE STATE: CA ZIP: 91203 FORMER COMPANY: FORMER CONFORMED NAME: IHOP CORP DATE OF NAME CHANGE: 19940204 CORRESP 1 filename1.htm Document


September 1, 2017
Filed via EDGAR

Ms. Melissa Raminpour
Branch Chief
Office of Transportation and Leisure
United States Securities and
Exchange Commission
100 “F” Street, NE
Washington, D.C.  20549
 
Re:
 
DineEquity, Inc.
 
 
Form 10-K for the Year Ended December 31, 2016
 
 
Filed March 1, 2017
 
 
File No. 001-15283
 
 
Dear Ms. Raminpour:
 
DineEquity, Inc. (the “Company”) is in receipt of the Commission’s comment letter dated August 29, 2017 concerning the above-referenced report.
 
We note that the letter requests a response within 10 business days. Due to the need to coordinate the Company’s response with its Audit Committee and outside accounting and legal advisers, we may be unable to finalize our response within such time frame. Pursuant to my telephone conversation with Melissa Gilmore, we hereby respectfully request to extend the reply deadline an additional 10 business days to September 27, 2017.
 
If you have any questions or concerns regarding the proposed timing of our response to your comment letter, please do not hesitate to contact me at 818-637-3628. Thank you in advance for your consideration and assistance.
 
Sincerely,
 
/s/ Greggory H. Kalvin
 
 
 
Greggory H. Kalvin
 
Interim Chief Financial Officer, Senior Vice President, Corporate Controller
 
DineEquity, Inc.