COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Sep. 25, 2011

COMPREHENSIVE INCOME (LOSS) [Abstract]

COMPREHENSIVE INCOME (LOSS)

13.      COMPREHENSIVE INCOME (LOSS)

The changes in the components of comprehensive income (loss) are as follows:

	Third Quarter Ended					Nine Months Ended
	Sept. 25,		Sept. 26,			Sept. 25,		Sept. 26,
(thousands)	2011		2010			2011		2010
Net income (loss)	$	4,536	$	(629	)	$	6,998	$	2,165
Amortization of unrealized losses on discontinued cash flow hedges		-		79			677		238
Comprehensive income (loss)	$	4,536	$	(550	)	$	7,675	$	2,403

The accumulated other comprehensive loss, net of tax, relating to changes in accumulated pension benefits at September 25, 2011, and to unrealized losses on discontinued cash flow hedges and changes in accumulated pension benefits, at September 26, 2010, was $0.2 million and $0.9 million, respectively.

In conjunction with the establishment of the 2011 Credit Facility, the Company terminated and paid off its two interest rate swap agreements on March 25, 2011.  The swap agreements were entered into with JPMorgan in March 2005 and July 2007.  The amortization of unrealized losses on the swaps of $0.7 million in the first nine months of 2011 included $79,000 related to the amortization of the losses on the swaps included in other comprehensive income as of the de-designation date and $0.6 million related to the remaining unamortized loss on the swaps as of March 25, 2011, the date upon which it became probable the forecasted swap transactions, as specified in the original swap agreements, would not occur.