* Q3 revenue rose 36 percent to $79.6 million

* Sees Q4 2009 revenue $90 million to $94 million

* Says Q3 non-GAAP net profit $11.2 million

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TEL AVIV, Nov 9 (Reuters) - Israeli chipmaker TowerJazz (TSEM.O: Quote, Profile, Research) (TSEM.TA: Quote, Profile, Research) on Monday posted a wider quarterly net loss due to financing expenses related to the value of its bonds.

TowerJazz reported a third-quarter net loss of $30.2 million compared with a loss of $21 million a year ago.

The 2009 figure included financing expenses of $16.8 million related to an increase in the mark-to-market value of its bonds. It did not have financing expenses in the year-ago quarter.

TowerJazz has been reporting losses for years due to heavy investments in its chip plant, but the company said last month it expects to turn profitable in the second half of 2010.

Excluding one-off items, TowerJazz had a non-GAAP net profit of $11.2 million in the quarter.