0001104659-11-037419.txt : 20120112 0001104659-11-037419.hdr.sgml : 20120112 20110630194034 ACCESSION NUMBER: 0001104659-11-037419 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110630 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DineEquity, Inc CENTRAL INDEX KEY: 0000049754 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] 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

 

VIA EDGAR

Mr. Ryan Rohn

Staff Accountant

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re: DineEquity, Inc.

Form 10-K for the Fiscal Year ended December 31, 2010

Filed March 4, 2011

File No. 001-15283

 

June 30, 2011

 

Dear Mr. Rohn:

 

DineEquity, Inc. (the “Company”) is in receipt of your comment letter dated June 28, 2011 concerning the above-referenced report. Based on our conversation, thank you for extending our time to forward to you our written response to your comment letter. We will file our response via EDGAR by no later than July 29, 2011.

 

Thank you again for your courtesy and cooperation in this matter.

 

Sincerely,

 

/s/ Greggory Kalvin

 

 

 

Greggory Kalvin

 

Senior Vice President, Corporate Controller

 

DineEquity, Inc.

 

 

cc:                                 Sidley Austin LLP

Imad Qasim