Hexcel Corporation (NYSE: HXL), reported results for the third quarter of 2010. Net sales during the quarter were $294.5 million, 14.5% higher than the $257.1 million reported for the third quarter of 2009. Operating income for the third quarter was $34.5 million, compared to $19.6 million for the same quarter last year. The 2009 results include a $1.7 million net gain related to the prior year sale of a business, primarily due to the receipt of an earn-out payment from the buyer. Net income for the third quarter of 2010 was $15.6 million, or $0.16 per diluted share, compared to $10.4 million or $0.11 per diluted share in 2009. The 2010 results include a pre-tax charge of $6.8 million (after tax of $0.04 per diluted share) for the accelerated amortization of deferred financing costs as a result of our previously announced refinancing. Excluding the after tax impacts of the acceleration of deferred finance costs in 2010 and the 2009 adjustment of a prior year gain, adjusted diluted net income for the third quarter of 2010 was $0.20 per share compared to $0.10 per share in 2009