Updated from 11:20 a.m. Shares of Cummins ( CMI) were among the NYSE's losers Wednesday, falling 8% after the engine maker blew away fourth-quarter estimates but warned that 2005 earnings would fall short of Wall Street forecasts. The company earned $119 million, or $2.41 a share, on sales of $2.35 billion during the fourth quarter. Analysts polled by Thomson First Call were expecting earnings of $2.08 a share on sales of $2.28 billion. A year ago the company earned $43 million, or $1 a share, on sales of $1.74 billion. Looking ahead, Cummins said that it expects 2005 earnings of $8 to $8.30 a share. Analysts, however, had been expecting earnings of $8.55 a share. Shares traded down $6.29 to $72.75. Tower Automotive ( TWR), which supplies auto parts, filed for bankruptcy protection early Wednesday, citing lower production volume on key auto platforms and increased steel prices. It also cited the termination of early pay programs at certain auto makers and a "complex and restrictive capital structure." Tower said that it has arranged for up to $725 million in debtor-in-possession financing, which it will use to fund normal business operations. The company's international operations are not included in the bankruptcy filing. The NYSE suspended shares on Wednesday and moved to delist the stock. Tower last traded at 77 cents on Tuesday. Shares of Linens 'n Things ( LIN) rose 9.3% after the company posted fourth-quarter earnings above expectations. Excluding items, the company earned $1.03 a share on sales of $875.7 million. Analysts were expecting earnings of 97 cents a share on sales of $850.7 million. Looking ahead, the company said it would post first-quarter earnings of 6 cents to 9 cents a share on sales growth of 6% to 9%. Analysts had been expecting earnings of 9 cents a share on sales of $595.3 million, or sales growth of 7.7%. Shares traded up $2.40 to $28.10.