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
August 26, 2011
Dear Mr. Rohn:
DineEquity, Inc. (the “Company”) is in receipt of your comment letter dated August 19, 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 September 16, 2011.
Thank you again for your courtesy and cooperation in this matter.
Sincerely,
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/s/ Greggory Kalvin |
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Greggory Kalvin |
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Senior Vice President, Corporate Controller |
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DineEquity, Inc. |
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cc: Sidley Austin LLP
Imad Qasim