Negation often conveys implicit positive meaning. In this paper, we present a corpus of negations and their underlying positive interpretations. We work with negations from Simple Wikipedia, automatically generate potential positive interpretations, and then collect manual annotations that effectively rewrite the negation in positive terms. This procedure yields positive interpretations for approximately 77% of negations, and the final corpus includes over 5,700 negations and over 5,900 positive interpretations. We also present baseline results using seq2seq neural models.