To offset the shortfall, the company will restructure. A Sonus spokeswoman said the moves will include staff cuts and facilities consolidation. More details will be released in an Oct. 11 conference call.

In addition to its headquarters, Sonus has a facility in Littleton, Mass. About 475 of the company's 740-person workforce is in the Bay State. Other U.S. offices are in New Jersey and Texas.

Sonus will take a one-time, $31 million charge for the restructuring in the third quarter.

The news, announced after markets closed Wednesday, sent shares of the Westford, Mass., network equipment maker plummeting in after-hours trading.

Sonus said it expects to lose between 5 cents and 7 cents per share for the third quarter, below analyst forecasts of a 1 cent per share profit. Revenue will be $40 million for the quarter, compared to the $54.4 million previously expected.

For 2001, Sonus predicts a loss of 8 cents to 10 cents per share. In July, it said it expected earnings of 3 cents to 4 cents per share. Annual revenue will range between $170 million and $180 million, off from $190 million to $210 million.

Sonus is among several telecom firms with a presence in Massachusetts to cut staff recently. Lucent will reportedly cut another 900 jobs from its North Andover, Mass., plant, through buyout packages and perhaps layoffs, because carriers are delaying purchases of big-ticket systems.

Shares of SONS dropped more than 50 percent in overnight trading to 2.80. The issue closed Wednesday at $6.40 ahead of the earnings warning. In the last 52 weeks, the stock has traded between 4.41 and 49.91.

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