Stocks futures point to slightly firmer Wall St

* Futures for the Dow Jones industrial average DJc1, the S&P 500 SPc1 and the Nasdaq 100 NDc1 were flat to 0.1 percent higher, pointing to a slightly firmer start for equities on Wall Street on Tuesday.

* Goldman Sachs (GS.N), which was charged by the U.S. Securities and Exchange Commission on Friday, is expected to report first-quarter results. It posted an earnings per share of $3.39 for the same period last year.

Shares of Goldman Sachs reversed course to rise 1.6 percent on Monday. Investors said the furore over Goldman started to die down during trading, allowing people to refocus on coming earnings.

Goldman Sachs shares in Frankfurt (GS.F) rose 4.2 percent.

* Other major companies to announce results include Apple (AAPL.O), Yahoo (YHOO.O), Coca-Cola (KO), Johnson & Johnson (JNJ) and Harley-Davidson (HOG).

* ICSC/Goldman Sachs release at 1145 GMT chain store sales for the week ended April 17 versus the prior week. In the previous week, sales rose 0.1 percent.

* At 1255 GMT, Redbook releases its Retail Sales Index of department and chain store sales for the April versus March. In the prior period, sales fell 1.3 percent.

* Federal Reserve Chairman Ben Bernanke and Treasury Secretary Timothy Geithner testify around 1500 GMT on Lehman Brothers collapse before the House Financial Service Committee.

* Resource-related shares will be in focus as crude oil prices CLc1 rose past $82 a barrel, rebounding from three-week lows as jet fuel demand increased, with European planes taking back to the skies after a threat from ash spewed by a volcano in Iceland receded. Key base metals also rose 0.8 to 1 percent.

* At 2100 GMT, ABC News releases its consumer comfort index for the week ended April 18 versus the prior week. In the previous week, the index read -47.

* The U.S. Commerce Department could decide this week whether to launch a groundbreaking investigation into charges China is subsidizing exports of an aluminum product by undervaluing its currency, a government official said on Monday. [ID:nN19215916]

* Shares of International Business Machines (IBM.N) declined 1.7 percent after the bell on Monday as it reported results.

* A December cyber attack on Google Inc (GOOG.O) computers hit the company's password system that millions of people worldwide use to access almost all of the company's Web services, The New York Times said, citing a person with direct knowledge of the investigation. [ID:nN19233645]

* Shares of Packaging Corp of America (PKG.N) declined 2.8 percent to $23.98 in extended trade on Monday after the company said its first-quarter profit fell as it was hurt by lower prices for products like corrugated packaging.

* Flights from large parts of Europe were set to resume on Tuesday under a deal to free up airspace closed by a huge ash cloud, but further eruptions from an Icelandic volcano threatened to unravel the plans. British air traffic controllers warned a new ash cloud was headed for major air routes. [ID:nLDE63I2FA]

* European shares rose in early trade on Tuesday, reversing losses from the previous session, with banks gaining and carmakers strong as Daimler (DAIGn.DE) rose after doubling its profit outlook. The pan-European FTSEurofirst 300 .FTEU3 index of top shares was up 0.7 percent.

* Japan's Nikkei average .N225 dipped 0.1 percent on Tuesday, a day after its biggest percentage loss in two months, with technical charts suggesting it may pull back further in the wake of its recent rally to an 18-month high.

* U.S. stocks rose late on Monday as investors reassessed the potential damage of the fraud case against Goldman Sachs and earnings optimism grew. [ID:nN19222410]

* The Dow Jones industrial average .DJI rose 73.39 points, or 0.67 percent, to 11,092.05. The Standard & Poor's 500 Index .SPX added 5.39 points, or 0.45 percent, to 1,197.52. The Nasdaq Composite Index .IXIC edged down 1.15 points, or 0.05 percent, at 2,480.11. (Reporting by Atul Prakash; Editing by Mike Nesbit)