ZURICH, Feb 28 (Reuters) - Holcim reported

better-than-expected earnings for its fourth quarter on Friday

as the building materials company presses ahead with its plan to

spin off its North American business.

Holcim reported recurring operating profit rising 4.4% to

1.17 billion Swiss francs ($1.30 billion), beating forecasts for

1.14 billion francs in a company gathered consensus of analysts.

The cement maker's sales of 6.47 billion francs in the three

months to the end of December, down 1.9% from a year earlier,

matched forecasts for 6.45 billion francs.

($1 = 0.8988 Swiss francs)