Wendy’s plans to close 140 U.S. restaurants before the end of this year on top of the 100 it said it would close in May. But the company says those closures will be offset by new restaurant openings. Wendy’s plans to open between 250 and 300 restaurants this year. Wendy’s President and CEO Kirk Tanner said in a conference call Thursday that the restaurants that are closing are underperforming compared to others, and many are outdated. Wendy's didn't provide a list of restaurants that will be closed, but Tanner said they're all over the U.S.