* Q2 loss $0.19/share vs EPS $0.35
* Revenue down 13 pct to $135.3 million (In U.S. dollars unless noted)
Sierra -- the maker of the AirCard line of wireless modems -- said it lost $5.9 million, or 19 cents a share, in the second quarter. That was down from a profit of $11 million, or 35 cents a share, a year earlier.
The results included some $18.8 million in restructuring and other costs related to the acquisition of wireless technology firm Wavecom earlier this year, the company said.
Revenue fell to $135.3 million from $155.7 million.
For the third quarter of this year, Sierra said it expects revenue of $135 million and net earnings of 6 cents per share before items.
Sierra reported its results after markets closed. During the day, its shares rose 6.5 percent to close at C$7.98 on the Toronto Stock Exchange.
$1=$1.08 Canadian Reporting by Wojtek Dabrowski; editing by Rob Wilson