Oct 23 (Reuters) - Atco Ltd ACOx.TO :
* Reports 2015 third quarter earnings
* Says third quarter 2015 adjusted earnings of $66 million, compared to $85 million in 2014
* Lower earnings compared to the third quarter of 2014 were mainly the result of a regulatory decision recorded in the third quarter of 2014
* In the third quarter and first nine months of 2015, the company recorded restructuring costs of $3 million and $6 million
* Source text for Eikon urn:newsml:reuters.com:*:nMKWCDH4ya
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