Fat IPO from Atkins?

As the hype over Google's IPO subsides,Wall Street is looking to anotherwell-publicized name to go public laterthis year or early next. Watch forAtkins Nutritionals, a company foundedby the late diet doctor RobertAtkins, MD. With $200 million inannual revenues, the company mayhave an IPO in its future, as it seeks todrum up the cash necessary to competewith the likes of food giants Kraft andGeneral Mills. Some market watcherssee possible lean times for the company,however, noting that the low-carbohydratecraze is already showing signs oflosing some steam. Competition is gettingstiffer, too, with more low-carbohydratefood options appearing onsupermarket shelves every day. To floatan IPO, the experts say, Atkins willhave to show that it can turn a profit ina field with traditionally slim margins.