Article: ECOLLEGE TUMBLES ON PROFITS WARNING.(Business)

Byline: Roger Fillion, Rocky Mountain News

Dow Jones Newswires contributed to this report.

Shares of once high-flying eCollege.com plunged 24 percent after the company warned that its profits in the second half of 2004 would disappoint Wall Street.

The Denver company - whose technology allows colleges and universities to offer online degree programs - cut its profit forecast for 2004 because of unexpected costs expected to erode the bottom line.

ECollege also said an accounting mistake likely will force it to restate earnings for all of 2003 and the first quarter of 2004. Analysts downplayed the error, but it is expected to hurt ...

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