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  <p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></b></p>
  
  <p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;">UNITED STATES</font></b></p>
  
  <p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;">SECURITIES AND EXCHANGE COMMISSION</font></b></p>
  
  <p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;">WASHINGTON, DC 20549</font></b></p>
  
  <p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="4" face="Times New Roman" style="font-size:14.0pt;font-weight:bold;">FORM&nbsp;8-K</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">CURRENT
  REPORT</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Pursuant
  to Section&nbsp;13 or 15(d)&nbsp;of the</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Securities
  Exchange Act of 1934</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date
  of report (Date of earliest event reported) April&nbsp;28, 2008</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:20.0pt;">IHOP Corp.</font></b></p>
  
  <p style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">(Exact
  Name of Registrant as Specified in Charter)</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
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  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">001-15283</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">95-3038279</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or Other Jurisdiction<br>
    of Incorporation)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission<br>
    File Number)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(IRS Employer<br>
    Identification No.)</font></p>
    </td>
   </tr>
  </table>
  
  </div>
  
  <p style="margin:0in 0in .0001pt;text-align:justify;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center">
  
  <table border="0" cellspacing="0" cellpadding="0" width="99%" style="border-collapse:collapse;width:99.98%;">
   <tr>
    <td width="12%" valign="top" style="padding:0in .7pt 0in 0in;width:12.92%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="71%" valign="top" style="padding:0in .7pt 0in 0in;width:71.88%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">450 North Brand, Glendale, California</font></b></p>
    </td>
    <td width="1%" valign="top" style="padding:0in .7pt 0in 0in;width:1.28%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="13%" valign="top" style="padding:0in .7pt 0in 0in;width:13.92%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">91203</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="12%" valign="top" style="padding:0in .7pt 0in 0in;width:12.92%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="71%" valign="top" style="padding:0in .7pt 0in 0in;width:71.88%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address
    of Principal Executive Offices)</font></p>
    </td>
    <td width="1%" valign="top" style="padding:0in .7pt 0in 0in;width:1.28%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="13%" valign="top" style="padding:0in .7pt 0in 0in;width:13.92%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Zip
    Code)</font></p>
    </td>
   </tr>
  </table>
  
  </div>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(818)
  240-6055</font></b></p>
  
  <p style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">(Registrant&#146;s
  telephone number, including area code)</font></b></p>
  
  <p style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></p>
  
  <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Not applicable</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former Name or Former
  Address, if Changed Since Last Report)</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check the appropriate box
  below if the Form&nbsp;8-K filing is intended to simultaneously satisfy the
  filing obligation of the Registrant under any of the following provisions:</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-align:left;text-indent:-.25in;text-justify:inter-ideograph;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Written communications pursuant to Rule&nbsp;425
  under the Securities Act (17 CFR 230.425)</p>
  
  <p align="left" style="margin:0in 0in .0001pt .3in;text-align:left;text-indent:-.3in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt .3in;text-align:left;text-indent:-.3in;text-justify:inter-ideograph;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Soliciting material pursuant to Rule&nbsp;14a-12
  under the Exchange Act (17 CFR 240.14a-12)</p>
  
  <p align="left" style="margin:0in 0in .0001pt .3in;text-align:left;text-indent:-.3in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt .3in;text-align:left;text-indent:-.3in;text-justify:inter-ideograph;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Pre-commencement communications pursuant to Rule&nbsp;14d-2(b)&nbsp;under
  the Exchange Act (17 CFR 240.14d-2(b))</p>
  
  <p align="left" style="margin:0in .7in .0001pt 0in;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt .3in;text-align:left;text-indent:-.3in;text-justify:inter-ideograph;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Pre-commencement communications pursuant to Rule&nbsp;13e-4(c)&nbsp;under
  the Exchange Act (17 CFR 240.13e-4(c))</p>
  
  <p align="left" style="margin:0in 0in .0001pt 1.0in;text-align:left;text-indent:-1.0in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  </div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\JMS\eudelhofen\08-12831-1\task2907445\12831-1-ba.htm',USER='eudelho',CD='Apr 30 16:25 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div style="font-family:Times New Roman;">
  
  <p align="left" style="margin:0in 0in .0001pt 1.0in;text-align:left;text-indent:-1.0in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt .5in;text-align:left;text-indent:-.5in;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">ITEM 2.02.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">RESULTS
  OF OPERATIONS AND FINANCIAL CONDITION.</font></b></p>
  
  <p align="left" style="margin:0in 0in .0001pt 1.0in;text-align:left;text-indent:-1.0in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:justify;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On April&nbsp;28, 2008, IHOP Corp. issued a
  press release announcing its first quarter 2008 financial results.&#160; A copy of the press release is attached
  hereto as Exhibit&nbsp;99.1 and incorporated herein by reference.</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:justify;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:justify;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Such information shall not be deemed &#147;filed&#148;
  for purposes of Section&nbsp;18 of the Securities Exchange Act of 1934, as
  amended (the &#147;Exchange Act&#148;), and is not incorporated by reference into any
  filing under the Securities Act of 1933, as amended, or the Exchange Act, regardless
  of any general incorporation language in such filing.</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt 1.0in;text-align:left;text-indent:-1.0in;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">ITEM 9.01.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">FINANCIAL
  STATEMENTS AND EXHIBITS.</font></b></p>
  
  <p align="left" style="margin:0in 0in .0001pt 1.0in;text-align:left;text-indent:-1.0in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.92%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(d)</font></p>
    </td>
    <td width="6%" valign="bottom" style="padding:0in 0in 0in 0in;width:6.26%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="84%" valign="top" style="padding:0in 0in 0in 0in;width:84.84%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Exhibits.</font></p>
    </td>
   </tr>
  </table>
  
  <p align="left" style="margin:0in 0in .0001pt .4in;text-align:left;text-indent:-.4in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="11%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:11.26%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Exhibit&nbsp;No.</font></b></p>
    </td>
    <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="3" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="11%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:11.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Description</font></b></p>
    </td>
    <td width="74%" valign="bottom" style="padding:0in 0in 0in 0in;width:74.16%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="11%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:11.26%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="85%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:85.16%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.26%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp; 99.1</font></p>
    </td>
    <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="85%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:85.16%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press
    release of IHOP Corp., dated April&nbsp;28, 2008, re First Quarter 2008
    Financial Results</font></p>
    </td>
   </tr>
  </table>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>
  
  </div>
  <!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\eudelhofen\08-12831-1\task2907445\12831-1-ba.htm',USER='eudelho',CD='Apr 30 16:25 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div style="font-family:Times New Roman;">
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURE</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:justify;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">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.</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt .8in;text-align:left;text-indent:-.8in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt .8in;text-align:left;text-indent:-.8in;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.84%;">
    <p style="font-size:12.0pt;margin:0in 0in .0001pt;text-align:left;"><!-- SET mrlNoTableShading --></p>
    </td>
    <td width="30%" valign="top" style="padding:0in 0in 0in 0in;width:30.76%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date:
    April&nbsp;30, 2008</font></p>
    </td>
    <td width="18%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:18.02%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">IHOP
    CORP.</font></p>
    </td>
    <td width="31%" valign="top" style="padding:0in 0in 0in 0in;width:31.38%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.6%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="49%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:49.4%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Registrant)</font></p>
    </td>
   </tr>
   <tr>
    <td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.6%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
    </td>
    <td width="49%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:49.4%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
    </td>
   </tr>
   <tr>
    <td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.6%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.5%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="43%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:43.9%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/
    THOMAS G. CONFORTI</font></p>
    </td>
   </tr>
   <tr>
    <td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.6%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
    </td>
    <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.5%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
    </td>
    <td width="43%" colspan="2" valign="top" style="border:none;padding:0in 0in 0in 0in;width:43.9%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Thomas
    G. Conforti</font></i></p>
    </td>
   </tr>
   <tr>
    <td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.6%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
    </td>
    <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.5%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
    </td>
    <td width="43%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:43.9%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Chief
    Financial Officer</font></i></p>
    </td>
   </tr>
   <tr>
    <td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.6%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
    </td>
    <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.5%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
    </td>
    <td width="43%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:43.9%;">
    <p style="margin:0in 0in .0001pt;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">(Principal
    Financial Officer)</font></i></p>
    </td>
   </tr>
   <tr height="0">
    <td width="148" style="border:none;"></td>
    <td width="230" style="border:none;"></td>
    <td width="41" style="border:none;"></td>
    <td width="94" style="border:none;"></td>
    <td width="235" style="border:none;"></td>
   </tr>
  </table>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>
  
  </div>
  <!-- SEQ.=1,FOLIO='3',FILE='C:\JMS\eudelhofen\08-12831-1\task2907445\12831-1-ba.htm',USER='eudelho',CD='Apr 30 16:25 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">EXHIBIT
  INDEX</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="11%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:11.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Exhibit&nbsp;No.</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.16%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="3" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="11%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:11.26%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Description</font></b></p>
    </td>
    <td width="75%" valign="bottom" style="padding:0in 0in 0in 0in;width:75.58%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><b><font size="3" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="11%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:11.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.16%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="86%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:86.84%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp; 99.1</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.16%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="86%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:86.84%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press
    release of IHOP Corp., dated April&nbsp;28, 2008, re First Quarter 2008
    Financial Results</font></p>
    </td>
   </tr>
  </table>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>
  
  </div>
  <!-- SEQ.=1,FOLIO='4',FILE='C:\JMS\eudelhofen\08-12831-1\task2907445\12831-1-ba.htm',USER='eudelho',CD='Apr 30 16:25 2008' -->
  
  
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "a08-12831_18k.htm", "description": "8-K", "secsgml_size_bytes": 33669}]
metadata_filer: {"company-data": {"conformed-name": "IHOP CORP", "cik": "0000049754", "assigned-sic": "6794", "irs-number": "953038279", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-15283", "film-number": "08791027"}, "business-address": {"street1": "450 N BRAND BLVD 3RD FLR", "city": "GLENDALE", "state": "CA", "zip": "91203-1903", "phone": "8182406055"}}
text: UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, DC 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) April 28, 2008
  IHOP Corp.
  (Exact
  Name of Registrant as Specified in Charter)
  Delaware
  001-15283
  95-3038279
  (State or Other Jurisdiction
  of Incorporation)
  (Commission
  File Number)
  (IRS Employer
  Identification No.)
  450 North Brand, Glendale, California
  91203
  (Address
    of Principal Executive Offices)
  (Zip
    Code)
  (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 2.02.
  RESULTS
  OF OPERATIONS AND FINANCIAL CONDITION.
  On April 28, 2008, IHOP Corp. issued a
  press release announcing its first quarter 2008 financial results.  A copy of the press release is attached
  hereto as Exhibit 99.1 and incorporated herein by reference.
  Such information shall not be deemed "filed"
  for purposes of Section 18 of the Securities Exchange Act of 1934, as
  amended (the "Exchange Act"), and is not incorporated by reference into any
  filing under the Securities Act of 1933, as amended, or the Exchange Act, regardless
  of any general incorporation language in such filing.
  ITEM 9.01.
  FINANCIAL
  STATEMENTS AND EXHIBITS.
  (d)
  Exhibits.
  Exhibit No.
  Description
  99.1
  Press
    release of IHOP Corp., dated April 28, 2008, re First Quarter 2008
    Financial Results
  2
  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.
  Date:
    April 30, 2008
  IHOP
    CORP.
  (Registrant)
  /s/
    THOMAS G. CONFORTI
  Thomas
    G. Conforti
  Chief
    Financial Officer
  (Principal
    Financial Officer)
  3
  EXHIBIT
  INDEX
  Exhibit No.
  Description
  99.1
  Press
    release of IHOP Corp., dated April 28, 2008, re First Quarter 2008
    Financial Results
  4