WILLAMSVILLE, N.Y. — Tops Holding Corp. here, parent of the Tops Friendly Markets chain, on Monday reported net income of $293,000 for the second quarter, vs. a loss of $8.9 million a year ago as sales trends improved and expenses were reduced. The company, which is privately owned by Morgan Stanley Private Equity but reports earnings because of publicly traded debt, said sales improved about 3.3%, to $559.5 million for the 12-week quarter, which ended July 16. Same-store sales fell 1%, ...

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