NEW YORK — Tyson Foods Inc. said Monday that it lost $104 million, or 28 cents a share in the second quarter. In the same period last year, Tyson lost $5 million, or 2 cents. Sales were steady at $6.3 billion. Analysts polled by Fact Set Research estimated, on average, a loss of 4 cents a share and sales of $6.5 billion. “Our loss of 24 cents per share from continuing operations in the second quarter includes 17 cents from a change in the method we used to recognize interim income taxes and 2 cents from a one-time charge for a prepared foods plant closure,” said Leland Tollett, interim president and CEO of Tyson Foods, in a statement. “It is too soon to predict the impact of the H1N1 outbreak.” he added.