ATCOR &lt;ATCO> SAYS OUTLOOK DEPENDS ON STEEL

  Atcor Inc said the magnitude of any
  earnings recovery in fiscal 1987 depends on the direction of
  steel pricing and how fast the company's severe operating
  problems in its consumer segment are resolved.
      Atcor's consumer segment represents about 25 pct of its
  sales. In a letter to shareholders the company said that that
  part of its business continues to be unprofitable.
      Atcor said it does not expect performance improvements in
  the first quarter to be sustained throughout the year due to
  increasing raw material costs.
  

