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.

 

 

	Sincerely,
	DineEquity, Inc.
	/s/ Greggory Kalvin
	Greggory Kalvin
	Acting Chief Financial Officer and
	Vice President, Corporate Controller

 

	DineEquity, Inc.
	450 North Brand Blvd., 7th Floor
	Glendale, California 91203-4415
	866.995.DINE