CORRESP 1 filename1.htm dine_corresp.htm
 
[LETTERHEAD OF DINEEQUITY, INC.]




 
 
June 10, 2011
 

 
VIA EDGAR AND FACSIMILE
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549
Attention:        
Katherine Wray
 
(202) 551-3483

 
Re:       
DineEquity, Inc.,
   
and the Additional Registrants listed on Annex A hereto
   
Registration Statement on Form S-4                                

Ladies and Gentlemen:

           Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, each of the undersigned registrants (each, a “Registrant”) hereby requests that the effectiveness of the registration statement on Form S-4, the file number of which is set forth opposite such Registrant’s name on Annex A hereto, filed April 15, 2011 as amended by Amendment No. 1 thereto, filed May 20, 2011, and as further amended by Amendment No. 2 thereto, filed June 10, 2011, be accelerated by the Securities and Exchange Commission (the “Commission”) to 5:00 PM, Eastern time, on June 14, 2011, or as soon thereafter as practicable.

           Each Registrant acknowledges that should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing.  In addition, each Registrant acknowledges that the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve each Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing.  Finally, each Registrant acknowledges that it may not assert the declaration of effectiveness of the filing as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 

 


[Signature Pages Follow]

 
 
 

 
 

           We request that we be notified of such effectiveness by a telephone call to Lisa Johnstone of Skadden, Arps, Slate, Meagher & Flom LLP at (213) 687-5504 and that such effectiveness also be confirmed in writing.

 
Very truly yours,
   
 
DINEEQUITY, INC.
     
     
     
 
By:  
/s/ John F. Tierney
   
Name:
John F. Tierney
   
Title:
Chief Financial Officer
   
   
 
INTERNATIONAL HOUSE OF PANCAKES, LLC
   
 
By: DineEquity, Inc., its Sole Member
     
     
     
 
By: 
/s/ John F. Tierney
   
Name:
John F. Tierney
   
Title:
Chief Financial Officer
   
   
 
IHOP FRANCHISE COMPANY, LLC
     
     
     
 
By: 
/s/ Michael J. Mendelsohn
   
Name:
Michael J. Mendelsohn
   
Title:
Vice President, Finance
   
   
 
IHOP FRANCHISING, LLC
     
     
     
 
By: 
/s/ Michael J. Mendelsohn
   
Name:  
Michael J. Mendelsohn
   
Title:
Vice President, Finance




 
 

 


 
IHOP HOLDINGS, LLC
     
     
     
 
By:  
/s/ Michael J. Mendelsohn
   
Name:
Michael J. Mendelsohn
   
Title:
Vice President, Finance
   
   
 
IHOP IP, LLC
   
     
     
 
By: 
/s/ Michael J. Mendelsohn
   
Name:
Michael J. Mendelsohn
   
Title:
Vice President, Finance
   
   
 
IHOP PROPERTY LEASING, LLC
     
     
     
 
By: 
/s/ Michael J. Mendelsohn
   
Name:
Michael J. Mendelsohn
   
Title:
Vice President, Finance
   
   
 
IHOP PROPERTY LEASING II, LLC
     
 
By:
International House of Pancakes, LLC,
its Sole Member
     
 
By:
DineEquity, Inc., its Sole Member
     
     
     
 
By: 
/s/ John F. Tierney
   
Name:  
John F. Tierney
   
Title:
Chief Financial Officer


 
 

 


 
IHOP PROPERTIES, LLC
     
     
     
 
By:  
/s/ Julia A. Stewart
   
Name:
Julia A. Stewart
   
Title:
President
   
   
 
IHOP REAL ESTATE, LLC
   
     
     
 
By: 
/s/ Michael J. Mendelsohn
   
Name:
Michael J. Mendelsohn
   
Title:
Vice President, Finance
   
   
 
IHOP TPGC, LLC
     
     
     
 
By: 
/s/ Julia A. Stewart
   
Name:
Julia A. Stewart
   
Title:
Manager
   
   
 
ACM CARDS, INC.
     
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:  
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer


 

 
 

 


 
APPLEBEE’S UK, LLC
     
 
By:  
Applebee’s International, Inc., its Sole Member
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer
   
   
 
APPLEBEE’S ENTERPRISES LLC
   
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer
   
   
 
APPLEBEE’S FRANCHISING LLC
     
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:  
Rebecca R. Tilden
   
Title:
Vice President, Secretary and
Deputy General Counsel
   
   
 
APPLEBEE’S HOLDINGS LLC
     
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer


 
 

 


 
APPLEBEE’S HOLDINGS II CORP.
     
     
     
 
By:  
/s/ Rebecca R. Tilden
   
Name:  
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer
   
   
 
APPLEBEE’S IP LLC
   
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer
   
   
 
APPLEBEE’S INTERNATIONAL, INC.
     
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer
   
   
 
APPLEBEE’S RESTAURANTS KANSAS LLC
     
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:  
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer


 
 

 


 
APPLEBEE’S RESTAURANTS
MID-ATLANTIC LLC
     
     
     
 
By:  
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer
   
   
 
APPLEBEE’S RESTAURANTS NORTH LLC
   
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:  
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer
   
   
 
APPLEBEE’S RESTAURANTS TEXAS LLC
     
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer
   
   
 
APPLEBEE’S RESTAURANTS VERMONT, INC.
     
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer


 
 

 


 
APPLEBEE’S RESTAURANTS INC.
     
     
     
 
By:  
/s/ Rebecca R. Tilden
   
Name:  
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer
   
   
 
APPLEBEE’S RESTAURANTS WEST LLC
   
 
By:
Applebee’s Enterprises LLC, its sole Member
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
Vice President, Secretary and Treasurer
   
   
 
APPLEBEE’S SERVICES, INC.
     
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
Vice President, Secretary and
Deputy General Counsel
   
   
 
NEIGHBORHOOD INSURANCE, INC.
     
     
     
 
By: 
/s/ Rebecca R. Tilden
   
Name:
Rebecca R. Tilden
   
Title:
President

 
cc:  
Bryan R. Adel, Esq.
   
SVP, Legal, General Counsel and Secretary
   
DineEquity, Inc.
     
 
Rodrigo Guerra, Jr., Esq.
   
Skadden, Arps, Slate, Meagher & Flom LLP



 
 

 

Annex A

Registrant
 
Registration Statement on Form S-4
   
(File No.)
     
DineEquity, Inc.
 
333-173549
International House of Pancakes, LLC
 
333-173549-27
IHOP Franchise Company, LLC
 
333-173549-26
IHOP Franchising, LLC
 
333-173549-25
IHOP Holdings, LLC
 
333-173549-24
IHOP IP, LLC
 
333-173549-23
IHOP Property Leasing, LLC
 
333-173549-22
IHOP Property Leasing II, LLC
 
333-173549-21
IHOP Properties, LLC
 
333-173549-20
IHOP Real Estate, LLC
 
333-173549-19
IHOP TPGC, LLC
 
333-173549-18
ACM Cards, Inc.
 
333-173549-17
Applebee’s UK, LLC
 
333-173549-16
Applebee's Enterprises LLC
 
333-173549-15
Applebee’s Franchising LLC
 
333-173549-14
Applebee’s Holdings LLC
 
333-173549-12
Applebee’s Holdings II Corp.
 
333-173549-13
Applebee’s IP LLC
 
333-173549-11
Applebee’s International, Inc.
 
333-173549-10
Applebee’s Restaurants Kansas LLC
 
333-173549-9
Applebee’s Restaurants Mid-Atlantic LLC
 
333-173549-8
Applebee’s Restaurants North LLC
 
333-173549-7
Applebee’s Restaurants Texas LLC
 
333-173549-6
Applebee’s Restaurants Vermont, Inc.
 
333-173549-5
Applebee’s Restaurants Inc.
 
333-173549-4
Applebee’s Restaurants West LLC
 
333-173549-3
Applebee’s Services, Inc.
 
333-173549-2
Neighborhood Insurance, Inc.
 
333-173549-1