Denny’s Corp. announced that within the next two years it will open 140 restaurants in Flying J Inc. travel plazas across the nation. It also plans to open about 50 restaurants over the next several years in Pilot Travel Centers LLC locations. Yesterday, Spartanburg, S.C-based Denny’s, which operates 1,600 franchised, licensed and company-owned restaurants in the United States, Canada, Costa Rica, Mexico, Guam, Puerto Rico and New Zealand, opened its second Iowa location at 11820 Hickman Road in Clive.