The third quarter, he added, "is looking great; we're going to hit our numbers."

The first quarter of 1999 looked about the same.

We're having a record third quarter and the fourth looks very strong.

If the next quarter looks anything like this one, it may be a prudent warning.

The practice helps make future quarters look better in comparison, and it often gives a company's stock price a lift.

Last year, the first quarter looked promising but the economy lost its oomph by spring.

Indeed, those quarters didn't really look like a prison, for they had an open entryway.

And so the fourth quarter is not looking too hot.

And the first quarter or so of the piece did look contrived.

And in announcing its earnings, the company said that the second quarter did not look good.