JAMESTOWN, N.Y. — Cummins shared its message for creating sustainable earnings growth with members of the investment community at a conference at the companys Jamestown Engine Plant.

Those in attendance were also offered tours of the 1 million sq.-ft. manufacturing facility, which is home to Cummins heavy-duty engine production, as well as manufacturing for Cummins Emission Solutions.

Cummins leadership team will outline the companys efforts to build on three consecutive years of record sales and profits. The presentations at the conference will centre around three basic themes: Cummins position to capture long-term growth trends, Cummins technical leadership and Cummins global presence.

The company also reaffirmed its financial guidance for 2007, which it first provided at the time of its second quarter earnings announcement in July.

Based on the companys strong first half and its projections for the remainder of the year, Cummins expects to earn between $7.15 and $7.65 a share.

The broad strength we are experiencing in our markets around the world has positioned us for the best year in the companys history, and the future looks extremely bright, said Tim Solso, chairman and CEO. We are committed to investing in profitable growth opportunities that allow us to take advantage of our global footprint, technological expertise and commitment to providing our customers with the best possible products and service.