CORRECTED-(OFFICIAL)-J&J to take $440 million charge

(Corrects amount of charge in headline and first paragraph to $440 million from $4.4 billion)

LOS ANGELES, Nov 29 (Reuters) - Johnson & Johnson JNJ.N said on Thursday its fourth-quarter results would include a special after-tax, noncash charge of $440 million from a write-down related to a decline in sales of acute heart failure drug Natrecor.

The company said the charge was due to revised estimates of future cash flows, reflecting a recent decline in Natrecor sales trends.

J&J subsidiary Scios Inc will continue to market Natrecor, generically known as nesiritide.

J&J said special items such as the charge above do not affect the company’s earnings per share guidance, which excludes the impact of in-process research and development charges, restructuring charges and other special items. (Reporting by Lisa Baertlein; Editing by Jeffrey Benkoe)