Denny’s, with U.S. systemwide sales of more than $2.3 billion from about 1,600 restaurants, trails only IHOP in the domestic family-dining segment. It recently has attracted budget-minded patrons with a $2-$4-$6-$8 Value Menu, promoted premium limited-time offers and played up its 24-hour service and hipper-than-coffee shop positioning by billing itself as “America’s Favorite Diner.” Publicly traded Denny’s Corp. (Ticker: DENN) owns the chain.