[R]10:10AM New York - ArcelorMittal sales fell 54% and net income fell 76%. General Dynamics Corporation sales rose 8.5% and net income fell 10%.[/R]

ACCO Brands Corporation, a supplier of select categories of branded office products reported third quarter sales fell 21.5% to $322.5 million from $410.8 million a year ago. Net income in the quarter was $1.3 million or 2 cents per diluted share compared to net loss of $32.7 million or 60 cents per share a year ago.

ACCO Brands Corporation (ABD: chart) in the last one year traded as high as $7.76 in October 2009 and as low as $0.65 in February 2009. Based on the yesterday’s closing price of $6.48 the company has market cap of $353.56 million.

ArcelorMittal, the steel producer reported third quarter sales fell 54% to $16.17 billion from $35.20 billion a year ago. Net income in the quarter fell 76% to $903 million or 60 cents per diluted share compared to net income of $3.82 billion or $2.78 per share a year ago.

ArcelorMittal (MT: chart) in the last one year traded as high as $42.32 in September 2009 and as low as $15.44 in November 2008. Based on the yesterday’s closing price of $35.56 the company has market cap of $53.62 billion.

Ashland Inc, the chemicals maker reported third quarter sales fell 5% to $2.11 billion from $2.22 billion a year ago. Net income in the quarter was $93 million or $1.22 per diluted share compared to net loss of $10 million or 15 cents per share a year ago.

Sales for the fiscal year 2009 fell 3.2% to $8.11 billion from $8.38 billion a year ago. Net income for the year fell 57.5% to $71 million or 96 cents per diluted share compared to net income of $167 million or $2.63 per share a year ago.

Ashland Inc (ASH: chart) in the last one year traded as high as $45.80 in September 2009 and as low as $5.35 in March 2009. Based on the yesterday’s closing price of $39.36 the company has market cap of $2.93 billion.

Avista Corporation, an energy company reported third quarter revenues fell 17.8% to $314.7 million from $382.7 million a year ago. Net income in the quarter rose 9.5% to $8.1 million or 15 cents per diluted share compared to net income of $7.4 million or 13 cents per share a year ago.

Avista Corporation (AVA: chart) in the last one year traded as high as $21.11 in October 2009 and as low as $12.67 in March 2009. Based on the yesterday’s closing price of $20.25 the company has market cap of $1.11 billion.

General Dynamics Corporation, the supplier of products and services in aviation business reported third quarter sales rose 8.5% to $7.7 billion from $7.1 billion a year ago. Net income in the quarter fell 10% to $572 million or $1.47 per diluted share compared to net income of $634 million or $1.59 per share a year ago.

General Dynamics Corporation (GD: chart) in the last one year traded as high as $68.84 in October 2009 and as low as $35.28 in March 2009. Based on the yesterday’s closing price of $65.78 the company has market cap of $25.33 billion.

The Goodyear Tire & Rubber Company, the tire maker reported third quarter sales fell 15% to $4.39 billion from $5.17 billion a year ago. Net income in the quarter rose 132% to $72 million or 30 cents per diluted share compared to net income of $31 million or 13 cents per share a year ago.

The Goodyear Tire & Rubber Company (GT: chart) in the last one year traded as high as $18.84 in August 2009 and as low as $3.17 in March 2009. Based on the yesterday’s closing price of $16.74 the company has market cap of $4.05 billion.

Hess Corporation, the integrated oil and gas company reported third quarter sales fell 36% to $7.27 billion from $11.4 billion a year ago. Net income in the quarter fell 56% to $341 million or $1.05 per diluted share compared to net income of $775 million or $2.37 per share a year ago.

Hess Corporation (HES: chart) in the last one year traded as high as $69.74 in January 2009 and as low as $35.50 in November 2008. Based on the yesterday’s closing price of $57.81 the company has market cap of $18.91 billion.

Owens Corning, the maker of building and engineered materials reported third quarter sales fell 17% to $1.35 billion from $1.63 billion a year ago. Net income in the quarter was $80 million or 63 cents per diluted share compared to net loss of $807 million or $6.35 per share a year ago.

Owens Corning (OC: chart) in the last one year traded as high as $26.26 in September 2009 and as low as $5.08 in March 2009. Based on the yesterday’s closing price of $22.22 the company has market cap of $2.84 billion.

Praxair, Inc, the industrial gas supplier reported third quarter sales fell 19.6% to $2.29 billion from $2.85 billion a year ago. Net income in the quarter fell 8.5% to $325 million or $1.04 per diluted share compared to net income of $355 million or $1.11 per share a year ago.

Praxair, Inc (PX: chart) in the last one year traded as high as $85.24 in October 2009 and as low as $47.40 in November 2008. Based on the yesterday’s closing price of $81.53 the company has market cap of $25.01 billion.