Solid growth among its corporate sales, children’s apparel, and home goods titles, as well as on its Website, enabled Lands’ End to close its second quarter with net income of $4.5 million on net sales of $254.6 million, compared to a net loss of $61,000 on sales of $239.2 million for the same quarter last year. Likewise, Spiegel, another mailer that had been struggling, appears to be turning a corner. Spiegel reported a 15% surge in July sales to $171 million, up from $149 million in July ’98. And for the 30-week period ended July 31, sales grew 9%, to $1.42 billion from $1.3 billion. In addition to the Spiegel catalog, the company mails the Eddie Bauer and Newport News titles.