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December 10, 2008
ATTN: Mr. Ryan Rohn
United
States Securities and
Exchange Commission
100 F Street NE
Washington, D.C. 20549
Re: DineEquity, Inc.
Form 10-Q for the Quarterly Period Ended September 30, 2008
Filed October 31, 2008
File No. 001-15283
Dear Mr. Rohn:
Based on our conversation, thank you for extending our time to forward to you our written response to December 31, 2008.
Thank you again for your courtesy and cooperation in this matter.
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Sincerely, |
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DineEquity, Inc. |
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/s/ Greggory Kalvin |
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Greggory Kalvin |
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Acting Chief Financial Officer and |
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Vice President, Corporate Controller |
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DineEquity, Inc. |
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450 North Brand Blvd., 7th Floor |
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Glendale, California 91203-4415 |
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866.995.DINE |