HANDY AND HARMAN &lt;HNH> 4TH QTR LOSS

  Shr loss 51 cts vs loss three cts
      Net loss 7,041,000 vs loss 467,000
      Rev 138.9 mln vs 131.4 mln
      12 months
      Shr loss 64 cts vs profit 46 cts
      Net loss 8,843,000 vs profit 6,306,0000
      Rev 558.9 mln vs 556.7 mln
      NOTE: Net loss for 4th qtr 1986 includes charge for
  restructuring of 2.6 mln dlrs after tax, or 19 cts a share.
      1986 net loss includes after tax special charge of 2.7 mln
  dlrs, or 20 cts a share.
  

