Ralcorp Holdings, Inc. (NYSE: RAH) yesterday announced net sales for its second quarter ended March 31, 2001 of $275.0 million compared to $173.2 million for the three months ended March 31, 2000. Net earnings for the second quarter were $7.7 million compared to $10.6 million for the same quarter last year, while diluted earnings per share were $.26 compared to $.34 a year ago.