Land O’Lakes Inc., Arden Hills, Minn., revised its third-quarter pretax earnings in its layer business in a November 13 statement from the previously reported (on October 30) $7.8-million pretax loss to a pretax loss of $8.6 million. The additional loss is primarily due to more depreciation expense related to the company’s MoArk’s Lakeview, Calif. property. As a result, year-to-date pretax earnings were revised from the previously reported $35.5 million to $34.7 million.