Sept 26 (Reuters) - Spirit AeroSystems ( SPR ) is

reviewing its contingency plans regarding furloughs, a company

spokesperson said on Thursday, adding that the key supplier of

Boeing ( BA ) has not yet made a decision.

The planning by the financially struggling Wichita,

Kansas-based aerostructures giant follows a strike by more than

32,000 U.S. West Coast Boeing workers that is now spilling over

into the planemaker's supply chain.

Boeing ( BA ) and its largest union will resume contract talks on

Friday in a bid to end a strike that has throttled plane

production and hammered the finances of the aerospace giant.

Boeing ( BA ) workers in the Seattle area and Portland, Oregon,

walked off the job on Sept. 13 in the union's first strike since

2008, halting production of airplane models including Boeing's ( BA )

best-selling 737 MAX. Spirit produces the fuselage for Boeing's ( BA )

MAX.

"We're reviewing our contingency plans regarding furloughs.

No decisions have been made at this time," Spirit spokesperson

Joe Buccino said.

Buccino added that Spirit was evaluating "a variety of

possible actions all aimed at protecting the future of our

company."

The Financial Times reported on Wednesday that Spirit would

begin furloughs in three weeks if the strike continues.