Is that a New Year's resolution or a promise?3Com posted a loss of $47m for the quarter ended November 30, an improvement on losses of $51m for the same quarter 2000. Sales increased slightly, up $394m from $390m for the quarter 2000. The company hopes to return to profits in the fourth quarter ending May 31 2002. Bruce Claflin, chief executive of 3Com, credited cost cutting with the gains but warned more jobs could still go. The company has cut its staff by half over the year.