QUARTER 1 2007 EARNINGS RELEASE
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K
 
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
 
Date of report (date of earliest event reported): May 1, 2007

 
denny's corp logo
 
 
DENNY’S CORPORATION
(Exact name of registrant as specified in its charter)

Delaware
 0-18051
13-3487402
(State or other jurisdiction of
 Commission File No.
(I.R.S. Employer
Incorporation or organization
 
Identification No.)

203 East Main Street
Spartanburg, South Carolina 29319-0001
(Address of principal executive offices)
(Zip Code)

(864) 597-8000
(Registrant’s telephone number, including area code)
 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrant under any of the following provisions:
 
[    ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
[    ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
[    ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
[    ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 

 
Item 2.02  Results of Operations and Financial Condition
 
On May 1, 2007, Denny's Corporation issued a press release announcing financial results for the first quarter ended March 28, 2007. A copy of the press release is attached as Exhibit 99.1 hereto and incorporated herein by reference.
 
Item 9.01  Financial Statements and Exhibits
 
(d) Exhibits
 
Exhibit 99.1 -- Press release issued by Denny's Corporation on May 1, 2007.
 
 
 
 

 
SIGNATURES
 
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
 
 
  Denny's Corporation
   
   
   
Date: May 1, 2007 /s/  F. Mark Wolfinger
  F. Mark Wolfinger
  Executive Vice President,
  Growth Initiatives and
  Chief Financial Officer