Denny's Corporation (Denny's), incorporated on September 29, 1988, operates a franchised full-service restaurant chain. The Company, through its subsidiary, Denny's, Inc., owns and operates the Denny's brand. Denny's brand consists of approximately 1,706 restaurants, which includes franchised/licensed restaurants and company operated. In addition to its breakfast-all-day items, Denny’s offers a selection of lunch and dinner items including burgers, sandwiches, salads and skillet entres. It also offers assortment of beverages, appetizers and desserts. It also offers items for children and seniors. The Company’s purchasing department administers programs enables procurement of food and non-food products. Its franchisees also purchase food and non-food products directly from its vendors under these programs. The Company’s restaurants are operated in the District of Columbia, United States territories, California, Texas, and Florida.