Aug 1 (Reuters) - Block reported a second-quarter

profit, compared to a loss a year earlier, as the payments firm

benefited from resilient consumer spending.

Net income attributable to common stockholders came in at

$195.3 million, or 31 cents per share, in the three months ended

June 30, compared to a loss of $102.0 million, or 17 cents per

share, a year earlier, the company said on Thursday.

(Reporting by Arasu Kannagi Basil in Bengaluru; Editing by

Sriraj Kalluvila)