UPDATE 1-3Com quarterly revenue rises, but net loss expands

(Adds analysts' forecasts, background on merger deal)

NEW YORK, March 24 (Reuters) - U.S. network equipment maker 3Com Corp (COMS.O) reported on Monday a 4 percent rise in quarterly revenue, but its net loss expanded due to a tax liability provision.

3Com said its net loss in the fiscal third quarter ended Feb. 29 totaled $7.8 million, or 2 cents per share, compared with a net loss of $4.8 million, or 1 cent per share, in the same quarter a year earlier. Revenue rose to $336.4 million from $323.4 million.

The company said the net loss increase was primarily due to a $6.1 million non-cash deferred tax liability provision, which is due to be reversed in coming quarters.

Excluding such items, adjusted income rose to $34.2 million, or 8 cents per share, up from $11 million, or 3 cents per share, it said.

Analysts on average expected adjusted earnings of 3 cents on revenue of $334.5 million, according to Reuters Estimates.

The results come after Bain Capital Partners broke off a deal with China's Huawei Technologies Co Ltd [HWT.UL] to buy 3Com, after opposition by a U.S. government security panel. 3Com sells security technology and network equipment to government agencies and large businesses.

The $2.2 billion deal would also have given Huawei, China's biggest network equipment maker, a minority stake in 3Com. Some U.S. lawmakers said the deal would threaten national security due to Huawei's alleged ties to the Chinese military.

3Com has said it would seek a $66 million termination fee payable under the merger agreement and that it does not believe Bain's reasons for pulling out of the deal were valid. (Reporting by Ritsuko Ando; Editing by Andre Grenon)