September 26, 2016
Filed via EDGAR
Mr. Jim Dunn
United States Securities and
Exchange Commission
100 “F” Street, NE
Washington, D.C. 20549
Re: | DineEquity, Inc. | |
Form 10-K for the Fiscal Year Ended December 31, 2015 | ||
Filed February 24, 2016 | ||
Form 10-Q for the Fiscal Period Ended June 30, 2016 | ||
Filed August 3, 2016 | ||
Form 8-K Filed August 3, 2016 | ||
File Nos. 001-15283 | ||
Dear Mr. Dunn:
DineEquity, Inc. (the “Company”) is in receipt of the Commission’s comment letter dated September 26, 2016 concerning the above-referenced reports.
We note that the letter requests a response within 10 business days. Due to the need to coordinate the Company’s response with its Audit Committee and outside accounting and legal advisers, we may be unable to finalize our response within such time frame. Pursuant to our telephone conversation today, we hereby respectfully request to extend the reply deadline an additional 10 business days to October 21, 2016.
If you have any questions or concerns regarding the proposed timing of our response to your comment letter, please do not hesitate to contact me at 818-637-3628. Thank you in advance for your consideration and assistance.
Sincerely,
/s/ Greggory Kalvin | |
Greggory Kalvin | |
Senior Vice President, Corporate Controller | |
DineEquity, Inc. | |