# EDGAR Filing Document

**Accession Number:** 0000852772
**File Stem:** 0001193125-26-015114
**Filing Date:** 2026-1
**Character Count:** 14001
**Document Hash:** f8df5a014a173ecf8cbe16f8f9c540cb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-015114.hdr.sgml**: 20260116

**ACCESSION NUMBER**: 0001193125-26-015114

**CONFORMED SUBMISSION TYPE**: S-8 POS

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260116

**DATE AS OF CHANGE**: 20260116

**EFFECTIVENESS DATE**: 20260116

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DENNY'S Corp
- **CENTRAL INDEX KEY:** 0000852772
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING PLACES [5812]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 133487402
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8 POS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-103220
- **FILM NUMBER:** 26538844

**BUSINESS ADDRESS:**
- **STREET 1:** 203 EAST MAIN STREET
- **CITY:** SPARTANBURG
- **STATE:** SC
- **ZIP:** 29319
- **BUSINESS PHONE:** 8645978000

**MAIL ADDRESS:**
- **STREET 1:** 203 EAST MAIN STREET
- **CITY:** SPARTANBURG
- **STATE:** SC
- **ZIP:** 29319

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DENNYS CORP
- **DATE OF NAME CHANGE:** 20020801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ADVANTICA RESTAURANT GROUP INC
- **DATE OF NAME CHANGE:** 19980107

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FLAGSTAR COMPANIES INC
- **DATE OF NAME CHANGE:** 19930722

**As filed with the Securities and Exchange Commission on January 16, 2026** 

**Registration No. 333-53031** 

**Registration No. 333-58167** 

**Registration No. 333-58169** 

**Registration No. 333-95981** 

**Registration No. 333-103220** 

**Registration No. 333-120093** 

**Registration No. 333-151850** 

**Registration No. 333-168434** 

**Registration No. 333-181468** 

**Registration No. 333-216655** 

**Registration No. 333-217843** 

**Registration No. 333-256287** 

**Registration No. 333-289137** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**POST-EFFECTIVE AMENDMENT NO. 2 TO FORM S-8 REGISTRATION STATEMENT NO. 333-53031** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-58167** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-58169** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-95981** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-103220** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-120093** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-151850** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-168434** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-181468** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-216655** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-217843** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-256287** 

**POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-289137** 

***UNDER***

***THE SECURITIES ACT OF 1933***

## DENNY'S CORPORATION
**(Exact name of registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Delaware** | **13-3487402** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(IRS employer**<br> **identification number)** |

---

**203 East Main Street** 

**Spartanburg, South Carolina 29319-9966** 

**(Address of Principal Executive Offices, including Zip Code)** 

**Advantica 401(k) Plan** 

**Denny's 401(k) Plan** 

**Advantica Restaurant Group Stock Option Plan** 

**Advantica Restaurant Group Officer Stock Option Plan** 

**Advantica Stock Option Plan** 

**Advantica Restaurant Group Director Stock Option Plan** 

**Denny's, Inc. Omnibus Incentive Compensation Plan for Executives** 

**Denny's Corporation 2004 Omnibus Incentive Plan** 

**Denny's Corporation 2008 Omnibus Incentive Plan** 

**Stock Options and Restricted Stock Units Granted as Employment Inducement Awards Outside of a Plan** 

**Denny's Corporation 2012 Omnibus Incentive Plan** 

**Denny's, Inc. Deferred Compensation Plan, As Amended and Restated Effective 03-01-17** 

**Denny's Corporation 2017 Omnibus Incentive Plan** 

**Denny's Corporation 2021 Omnibus Incentive Plan** 

**Denny's Corporation Amended and Restated 2021 Omnibus Incentive Plan** 

**(Full title of the Plans)** 

**Gail Sharps Myers** 

**Executive Vice President, Chief Legal & Administrative Officer** 

**and Corporate Secretary** 

**Denny's Corporation** 

**203 East Main Street** 

**Spartanburg, South Carolina 29319-0001** 

**(864) 597-8000** 

**(Name, Address and Telephone Number, including Area Code, of Agent for Service)** 

***Copies to*:** 

**Michael Littenberg** 

**Suni Sreepada** 

**Ropes & Gray LLP** 

**1211 Avenue of the Americas** 

**New York, NY 10036-8704** 

**(212) 596-9000** 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

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| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☒ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

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**DEREGISTRATION OF SECURITIES** 

These Post-Effective Amendments (these "<u>Post-Effective Amendments</u>") to the following Registration Statements on Form S-8 (each, a "<u>Registration Statement</u>", and collectively, the "<u>Registration Statements</u>"), which were previously filed with the Securities and Exchange Commission (the "<u>SEC</u>"), are being filed by Denny's Corporation, a Delaware corporation (the "<u>Registrant</u>"), to deregister all shares of the Registrant's common stock, par value $0.01 per share (the "<u>Shares</u>"), together with any and all plan interests and other securities registered thereunder, in each case, that remain unissued under the following Registration Statements:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-53031)](http://www.sec.gov/Archives/edgar/data/852772/0000852772-98-000019.txt) pertaining to the registration of 4,888,888 Shares issuable under the Registrant's Advantica Restaurant Group Stock Option Plan and the
Registrant's Advantica Restaurant Group Officer Stock Option Plan, which was filed with the SEC on May 19, 1998, as amended by the Post-Effective Amendment to Registration Statement on Form S-8, which was filed with the SEC on July 9, 1998.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-58167)](http://www.sec.gov/Archives/edgar/data/852772/0000950144-98-007982.txt) pertaining to the registration of 1,000,000 Shares issuable under the Registrant's Advantica 401(k) Plan, which was filed with the SEC on
June 30, 1998.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-58169)](http://www.sec.gov/Archives/edgar/data/852772/0000950144-98-007983.txt) pertaining to the registration of 2,000,000 Shares issuable under the Registrant's Denny's 401(k) Plan, which was filed with the SEC on
June 30, 1998.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-95981)](http://www.sec.gov/Archives/edgar/data/852772/000085277200000006/0000852772-00-000006.txt) pertaining to the registration of 2,700,000 Shares issuable under the Registrant's Advantica Stock Option Plan and the Advantica
Restaurant Group Director Stock Option Plan, which was filed with the SEC on February 2, 2000.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-103220)](http://www.sec.gov/Archives/edgar/data/852772/000085277203000006/s8jan2003.txt) pertaining to the registration of 3,200,000 Shares issuable under the Registrant's Denny's, Inc. Omnibus Incentive Compensation
Plan for Executives, which was filed with the SEC on February 14, 2003.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-120093)](http://www.sec.gov/Archives/edgar/data/852772/000085277204000074/omnibusplan2004_s8.txt) pertaining to the registration of 10,000,000 Shares issuable under the Registrant's Denny's Corporation 2004 Omnibus Incentive
Plan, which was filed with the SEC on October 29, 2004.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-151850)](http://www.sec.gov/Archives/edgar/data/852772/000085277208000081/omnibusplan2008.htm) pertaining to the registration of 4,500,000 Shares issuable under the Registrant's Denny's Corporation 2008 Omnibus Incentive Plan,
which was filed with the SEC on June 23, 2008.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-168434)](http://www.sec.gov/Archives/edgar/data/852772/000085277210000116/form_s8.htm) pertaining to the registration of 1,500,000 Shares issuable under stock options and restricted stock units granted as employment inducement
awards outside of a plan, which was filed with the SEC on July 30, 2010.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-181468)](http://www.sec.gov/Archives/edgar/data/852772/000085277212000022/omnibusplan2012.htm) pertaining to the registration of 4,500,000 Shares issuable under the Registrant's Denny's Corporation 2012 Omnibus Incentive Plan,
which was filed with the SEC on May 16, 2012.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-216655)](http://www.sec.gov/Archives/edgar/data/852772/000085277217000034/s-82017deferredcompensatio.htm) pertaining to the registration of 35,000,000 Shares issuable under the Registrant's Denny's, Inc. Deferred Compensation Plan, As
Amended and Restated Effective 03-01-17, which was filed with the SEC on March 13, 2017.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-217843)](http://www.sec.gov/Archives/edgar/data/852772/000085277217000053/omnibusplan2017.htm) pertaining to the registration of 4,400,000 Shares issuable under the Registrant's Denny's Corporation 2017 Omnibus Incentive Plan,
which was filed with the SEC on May 10, 2017.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-256287)](http://www.sec.gov/Archives/edgar/data/852772/000085277221000054/s-8omnibusplan2021.htm) pertaining to the registration of 4,398,974 Shares issuable under the Denny's Corporation 2021 Omnibus Incentive Plan, which was filed
with the SEC on May 19, 2021.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on [Form S-8 (No. 333-289137)](http://www.sec.gov/Archives/edgar/data/852772/000092963825002833/s8.htm) pertaining to the registration of 2,850,000 Shares issuable under the Denny's Corporation Amended and Restated 2021 Omnibus Incentive Plan,
which was filed with the SEC on July 31, 2025.

Pursuant to that certain Agreement and Plan of Merger (the "<u>Merger Agreement</u>"), dated as of November 3, 2025, among the Registrant, Sparkle Topco Corp., a Delaware corporation ("<u>Parent</u>"), and Sparkle Acquisition Corp., a Delaware corporation and a wholly owned, indirect subsidiary of Parent ("<u>Merger Sub</u>"), Merger Sub was merged with and into the Registrant (the "<u>Merger</u>"), with the Registrant continuing as the surviving corporation and a wholly owned, indirect subsidiary of Parent. The Merger became effective on January 16, 2026.

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In connection with the closing of the Merger, the Registrant is terminating all offerings pursuant to the Registration Statements. In accordance with the undertakings made by the Registrant in each Registration Statement to remove from registration, by means of a post-effective amendment, any of the securities that remain unsold at the termination of the offerings, the Registrant hereby removes from registration all Shares registered but remaining unsold under the Registration Statements as of the date hereof. Each Registration Statement is hereby amended, as appropriate, to reflect the deregistration of such securities.

The foregoing description of the Merger, the Merger Agreement and the transactions contemplated thereby does not purport to be complete and is subject to, and qualified in its entirety by, the Merger Agreement, which is attached as Exhibit 2.1 to the Registrant's Current Report on Form 8-K filed with the SEC on November 4, 2025.

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**SIGNATURE** 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused these Post-Effective Amendments to the Registration Statements to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Spartanburg, State of South Carolina, on January 16, 2026.

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| | |
|:---|:---|
| **DENNY'S CORPORATION** | **DENNY'S CORPORATION** |
| By: | /s/ Kelli F. Valade |
| Name: Kelli F. Valade<br> Title: Chief Executive Officer | Name: Kelli F. Valade<br> Title: Chief Executive Officer |

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No other person is required to sign these Post-Effective Amendments in reliance upon Rule 478 under the Securities Act of 1933, as amended.