Spirit AeroSystems Holdings Inc. laid off 360 people in late July, including engineers and others in Tulsa. The Tulsa plant is performing well, CEO Larry Lawson said during a conference call Tuesday, but it is caught up in a company-wide restructuring that may be completed by the end of the year. "The decision to divest Oklahoma is a strategic decision about where Spirit is most differentiated in the aerostructures market and about current and future resource allocations," Lawson told analysts. "I can tell you this was a difficult decision. The Oklahoma sites are performing well today and improving." In fact, Chief Financial Officer Philip Anderson said, the Tulsa site generated 12 percent to 14 percent of the company's $3 billion in revenue during the first two quarters. The plant's aircraft wing unit accounts for about 40 percent of revenue within that segment, he added. "We think it's a very attractive asset," Anderson said. "We expect good dialogue with a number of potential buyers."