Regal Entertainment sees tough comparisons for 2nd, 3rd quarters

LOS ANGELES, April 24 (Reuters) - Regal Entertainment Group (RGC.N: Quote, Profile, Research) on Thursday said it expects its second and third quarter results to face tough year-over-year comparisons due to a heavy slate of hit films in the spring and summer of 2007.

"The industry has some big pictures coming out in 2008, but we're not ignoring the fact that we're going into a period with harder comparisons," said Amy Miles, chief financial officer for Knoxville, Tennessee-based Regal.

"Second and third quarters will be tough comparisons, primarily the third," she said.

But the company said it left unchanged its forecasted range of $575 million to $590 million for earnings before interest, taxes, depreciation and amortization in 2008. That compares to $531 million in 2007.

(Reporting by Sue Zeidler)