UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported): September 7, 2004 Denny's Corporation ------------------- (Exact name of registrant as specified in its charter) Delaware 0-18051 13-3487402 -------------- ------- ---------- (State or other (Commission File (IRS Employer jurisdiction of Number) Identification No.) incorporation) 203 East Main Street, Spartanburg, SC 29319-0001 ----------------------------------------- ---------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code: (864) 597-8000 ----------------------------------------------------------- (Former name or former address, if changed since last report) Item 8.01 Other Events On September 7, 2004, Denny's Corporation issued a press release announcing that it has commenced a cash tender offer for any and all outstanding 12 3/4% Senior Notes due 2007 and any and all 11 1/4% Senior Notes due 2007. 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 September 7, 2004 SIGNATURE 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: September 10, 2004 /s/ Andrew F. Green ----------------------------- Andrew F. Green Senior Vice President and Chief Financial Officer