LDK Solar plans to report audit finding in Dec.

NEW YORK, Nov 15 (Reuters) - LDK Solar Co Ltd (LDK.N), a manufacturer of solar wafers, said Thursday it expects to report its inventory audit findings in early December and post third-quarter earnings shortly thereafter.

The company said it expects fourth-quarter fiscal 2007 revenue of $165 million to $170 million and earnings per share of 37 to 41 cents. It sees wafer shipments for the quarter between 82 and 88 megawatts.

LDK Solar's audit committee began an independent investigation into allegation made by a former employee that the company had incorrectly reported its inventory of polysilicon.

Though it cannot provide a specific time-frame for the completion of the audit, the company said it should be able to report findings in early December. (Reporting by Lisa Lee, editing by Gerald E. McCormick)