HOWELL CORP <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.