SAO PAULO, Oct 15 (Reuters) - Abra Group, which controls

Brazilian airline Gol and Colombia's Avianca,

intends to confidentially submit a draft registration statement

for a proposed initial public offering in the United States, it

said on Wednesday.

Abra Group said that the draft registration statement is for

an offer of ordinary shares, but added the deal is subject to

market conditions and conclusion of the review process.

Gol recently announced plans to go private as part of a

corporate reorganization process. The Brazilian airline said it

intends to delist shares from Sao Paulo-based stock exchange B3.

Abra was created in 2022, when Gol and Avianca announced

they were combining under the roof of a common holding company.

($1 = 5.4574 reais)