SunPower ( SPWRA) said the strengthening of the U.S. dollar vs. the euro is expected to reduce fourth-quarter and fiscal 2009 earnings growth. The company, a maker of solar cells and panels, said because of changes to its global tax planning it has greater exposure to changes in the value of the euro. SunPower said the foreign exchange impact on fourth-quarter revenue would be about $17 million, and 15 cents a share to non-GAAP earnings. The company now expects fourth-quarter revenue of $388 million to $418 million, and non-GAAP earnings of 58 cents to 65 cents a share. For 2009, SunPower expects total revenue of $2 billion to $2.1 billion and non-GAAP earnings of at least $3 a share. Analysts surveyed by Thomson Reuters estimate SunPower to earn 75 cents a share in the fourth quarter.