Denny’s is a full-service family restaurant chain in the United States. Denny’s restaurants offer a casual dining atmosphere and moderately priced meals served 24 hours a day at most locations At year end 2007, there were 1,546 Denny’s restaurants: 394 were owned and operated by the company and 1,152 were operated under franchise and licensing agreements. The restaurants are located in the United States, Canada, Costa Rica, Guam, Mexico, New Zealand and Puerto Rico. The majority of restaurants are located in California, Florida and Texas. There are approximately 21,000 employees at Denny’s company restaurants.