UPDATE 1-A.H. Belo to restate results due to accounting error

* Says to restate financial results for 6 qtrs

* Sees '10 contributions to Belo pension plan of $8.6 mln

* Sees significant future contributions to the plan.

April 7 (Reuters) - Newspaper publisher A.H. Belo Corp (AHC.N) said it will restate its financial results for six quarters to correct an error in pension accounting related to its spin-off from television broadcasting company Belo Corp (BLC.N) in 2008.

Under an agreement, A. H. Belo had agreed to reimburse Belo for 60 percent of Belo's future contributions to the retirement pension plan, which amounts to about $118 million.

The company, which publishes its hometown Dallas Morning News and the Providence Journal in Rhode Island, expects its 2010 contributions to the pension plan to be about $8.6 million.

A. H. Belo expects that it will be required to make significant future contributions to the pension plan.

The company said it would restate results for 2008 and first three quarters of 2008 and 2009 in its annual report for the year ended Dec. 31, 2009. It is expected to file it by April 15, 2010.

Due to the restatement, A. H. Belo will reverse about $17.1 million of pension plan liability and other expenses in the form of non-cash adjustments, which it said would not impact its credit agreement.

Shares of the Dallas, Texas-based company were down 5 percent at $7.11 Wednesday morning on the New York Stock Exchange. (Reporting by Shrutika Verma in Bangalore; Editing by Jarshad Kakkrakandy)