[Dine Brands Global, Inc. Letterhead]
September 19, 2023
VIA E-MAIL AND EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3561
Attention: Robert Shapiro and Doug Jones
Re: Dine Brands Global, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed March 1, 2023
Form 10-Q for the Fiscal Quarter Ended June 30, 2023
Filed August 3, 2023
File No. 001-15283
Dear Mr. Shapiro and Mr. Jones,
Dine Brands Global, Inc. (the Company), is in receipt of your letter dated September 18, 2023 (the September 18 Letter) setting forth comments of the staff (the Staff) of the Securities and Exchange Commission (the Commission) regarding the Companys above-referenced Form 10-K and Form 10-Q. The Commission requested that the Company respond to the September 18 Letter within ten business days of September 18, 2023, or to advise the Commission when the Company would provide a response.
The Company advises the Commission that it is in the process of discussing the aforementioned comments with the Staff and preparing a response to the September 18 Letter. As discussed with Mr. Shapiro, the Company respectfully requests an extension of an additional ten business days, or until October 17, 2023.
Thank you for your consideration of the requested extension. If you have any questions or comments, please do not hesitate to contact the undersigned at Christine.Son@dinebrands.com or (818) 637-4717.
Sincerely, |
/s/ Christine Son |
Christine Son |
Senior Vice President, Legal, General Counsel and Secretary |
Dine Brands Global, Inc. |