JWP Inc, Rye Brook, New York, says it expects to report a loss of about $20m or $0.50 per share for the third quarter and a smaller loss in the fourth quarter, and that Deloitte & Touche was reviewing accounting practices and that it may revise some of them and take an additional charge; it is also discussing waivers of loan covenants with its bank group, and David Sokol resigned as president and chief operating officer and Paul Gould resigned as director of JWP.