UPDATE 1-Polycom sees higher Q3 revenue

(Adds details, company comment)

NEW YORK, Oct 2 (Reuters) - Polycom Inc (PLCM.O) said on Tuesday it expected higher third-quarter revenue and flat-to-higher earnings per share as strength in international markets was offset by weaker-than-typical growth in U.S. sales.

Polycom, which provides video conferencing products, said it expects to post earnings per share under GAAP accounting rules of between 19 cents and 21 cents, compared with 19 cents a year earlier. On a non-GAAP basis, it expects to report earnings per share in the range of 33 cents to 35 cents.

The company said it expected to post net revenue for the quarter in the range of $235 million to $239 million, up at least 35 percent.

Analysts, on average, expect earnings per share of 35 cents on revenue of $244.5 million, according to Reuters Estimates.

"Our results for the quarter were driven by strength in key international markets across our entire product line, offset by less than typical seasonal growth in U.S. sales," Chief Executive Robert Hagerty said in a statement.

The company said it planned to announce its final results for the quarter on Oct. 17.