Zacks reports that Universal Forest Products, a Michigan supplier of wood and other building materials to the manufactured housing industry, lost .12 cents a share in the fourth quarter of 2010, as opposed to .03 cents a share loss for the same quarter of 2009.  The analysis suggests the loss was due to the overall sluggishness of the housing market in the U.S., and the volatility of the lumber market.  The company is preparing to release its 1^st quarter 2011 report, and while Zacks thinks the market is stabilizing, it is anticipating a continuing financial shortfall for the company.