Berkshire Hathaway

(BRKA:NYSE) posted first-quarter operating earnings of $194 a share vs. the year-ago $203.

Warren Buffett

& Co. blamed lower results on the company's

General Re

unit, whose earnings fell on underwriting losses.

In other postclose news (earnings estimates from

First Call

; earnings reported on a diluted basis unless otherwise specified):

Earnings/revenue reports and previews

Keebler Foods

(KBL)

announced plans to close a baking facility in Sayreville, N.J., because of excess capacity. Keebler said it will take a $69 million charge to cover closing costs, which will lower second-quarter earnings by about 48 cents a share. The 10-analyst forecast called for earnings of 24 cents vs. the year-ago 22 cents. The company expects the closing will save $23 million annually.

Offerings and stock actions

MP3.com

, which distributes music on the Internet, filed for a $115 million IPO. The company hopes to trade on the

Nasdaq Stock Exchange

under the symbol MPPP. Elsewhere in new issues,

Aironet Wireless Communications

, a provider of high performance wireless local area network solutions, filed for a 6 million-share IPO. The company, which expects to trade on the Nasdaq under the symbol AIRO, estimated the initial range of the stock at $9 to $11 a share.

Miscellany

Gaylord Entertainment

(GET)

named E.K. Gaylord II as chairman, replacing his father who will become chairman emeritus.

Plantronics

(PLT) - Get Report

said its chairman, Robert Cecil, would step down.