MEXICO CITY, July 28 (Reuters) -

Mexico's state energy company Pemex on Monday reported a

swing to net profit in the second quarter, reaching 59.52

billion pesos ($3.17 billion), from a net loss of 273.33 billion

pesos in the same quarter last year.

In a filing with Mexico's main stock exchange, it also

reported that revenues fell 4.4% during the April-June period to

391.62 billion pesos, which the heavily indebted company

attributed to lower crude oil sales and lower prices for

petroleum products like gasoline and diesel.

Earning before interest, taxes, depreciation and

amortization (EBITDA) were 76 billion pesos quarter, the company

reported.

Pemex, which reported a financial debt of $98.8 billion

at the end of the quarter, said it had received 94 billion pesos

in government support to help its financial position.

It is one of the country's largest companies and

contributors to state coffers.

Crude oil and condensate production with partners for

the quarter averaged 1.64 million barrels per day while natural

gas production averaged 3.59 billion cubic feet per day.

($1 = 18.7654 Mexican pesos at end-June)