JOHANNESBURG (Reuters) - South African furniture retailer Lewis Group expects a drop in half-year earnings of up to 45 percent as its less affluent customers face tough economic conditions, the company said on Friday, sending its shares down. Lewis said headline earnings per share (HEPS) for the six months ended September will be between 210 cents and 177 cents, compared with 322.6 cents last year. Headline EPS is the main profit gauge in South Africa that strips out certain one-off items. "The performance.. reflects the challenging economic and consumer environment in which the business is trading and how these conditions have impacted the group's lower to middle income target customers," Lewis said in a statement. Shares in Lewis fell 8 percent to 38.3 rand by 0900 GMT, on course for its biggest one day fall in 10 months. (Reporting by Nqobile Dludla; Editing by Keith Weir)