Quarter 2 2006 Earnings Release 8-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K
 
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
 
Date of report (date of earliest event reported):  July 27, 2006
 
Denny's Corporate 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 July 27, 2006, Denny’s Corporation issued a press release announcing financial results for the second quarter ended June 28, 2006.  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
 
(c) Exhibits
 
  Exhibit 99.1 -- Press release issued by Denny's Corporation on July 27, 2006.
 
 
 

 
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:  July 27, 2006
/s/ F. Mark Wolfinger
 
 F. Mark Wolfinger
 
 Senior Vice President and
 
 Chief Financial Officer