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): August 4, 2006

IHOP CORP.

(Exact name of registrant as specified in its charter)

 

 

 

(818) 240-6055

Registrant’s telephone number, including area code

 

Not applicable

(Former Name or Former Address, if Changed Since Last Report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Item 8.01. OTHER EVENTS.

On August 4, 2006, IHOP Corp. issued a press release entitled “IHOP Corp. to Realize $14.7 Million Cash Benefit Due to Reclassification of Assets.”  A copy of the press release is attached as Exhibit 99.1, and incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(d)           Exhibits

 

Exhibit Number		Description
99.1		Press release of Registrant, dated August 4, 2006.

 

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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.

		IHOP CORP.
Date: August 7, 2006		By:		/s/ MARK D. WEISBERGER
				Mark D. Weisberger
				Vice President-Legal, Secretary and General Counsel

 

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EXHIBIT INDEX TO CURRENT REPORT ON FORM 8-K

Exhibit Number		Description
99.1		Press release of Registrant, dated August 4, 2006.

 

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