HOWELL CORP &lt;HWL> 4TH QTR LOSS

  Shr profit six cts vs profit 17 cts
      Net profit 269,000 vs profit 833,000
      Revs 28.0 mln vs 30.8 mln
      Nine mths
      Shr loss 4.16 dlrs vs profit 74 cts
      Net loss 20.0 mln vs profit 3,543,000
      Revs 93.1 mln vs 117.7 mln
      Note: Current qtr net includes writedown of 20.4 mln dlrs
  of net investment in company's oil and gas properties.
      Year-ago results restated to reflect reclassification of
  coal mining and marketing segment as ongoing operation rather
  than discontinued operation.
  

