<P> Waffle House, Inc., is an American restaurant chain with more than 2,100 locations in 25 states in the United States . Most of the locations are in the South, where the chain is a regional cultural icon . Waffle House is headquartered in an unincorporated part of Gwinnett County, Georgia, near Norcross . </P> <P> The first Waffle House opened on Labor Day weekend in 1955 at 2719 East College Avenue in Avondale Estates, Georgia . That restaurant was conceived and founded by Joe Rogers Sr. (1919--2017) and Tom Forkner (1918--2017). Rogers started in the restaurant business as a short - order cook in 1947 at the Toddle House in New Haven, Connecticut . By 1949, he became a regional manager with the now - defunct Memphis - based Toddle House chain, then he moved to Atlanta . He met Tom Forkner while buying a house from him in Avondale Estates . </P> <P> Rogers's concept was to combine the speed of fast food with table service with around - the - clock availability . He told Forkner, "...You build a restaurant, and I'll show you how to run it," recalls Tom Forkner . </P> <P> Forkner suggested naming the restaurant Waffle House, as waffles were the most profitable item on the 16 - item menu . The fragile nature of waffles also made the point that it was a dine - in, not a carry - out, restaurant, but it confused patrons as to meal availability other than breakfast . </P>

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