Cummins Inc. last week shared its message for creating sustainable earnings growth with members of the investment community at a conference at its Jamestown engine plant.

Members of the Cummins leadership team, including chairman and CEO Tim Solso; president and chief operating officer Joe Loughrey; chief financial officer Jean Blackwell and each of the company’s operating unit presidents made presentations to investment analysts. Those in attendance were also offered tours of the 1 million-square-foot manufacturing facility that is home to Cummins’ heavy-duty engine production, as well as manufacturing for Cummins Emission Solutions.

Cummins’ leadership team outlined the company’s efforts to build on three consecutive years of record sales and profits.

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 company’s strong first half and its projections for the remainder of the year, Cummins expects to earn between $7.15 and $7.65 a share.

Headquartered in Columbus, Ind., Cummins Inc., a global power provider, is a corporation of complementary business units that design, manufacture, distribute and service engines and related technologies, including fuel systems, controls, air handling, filtration, emission solutions and electrical power generation systems.