Aug 7 (Reuters) - British auto parts supplier Dowlais ( DWLAF )

reported a cash burn of 29 million pounds ($38.76

million) in the first half of the year, mainly due to the impact

of U.S. tariffs.

The company, which is set to be acquired by U.S. rival

American Axle & Manufacturing ( AXL ), reported adjusted free

cash outflow of 29 million pounds for the six months ended June

30, compared with a 10 million pounds inflow last year.

($1 = 0.7482 pounds)

(Reporting by Unnamalai L in Bengaluru)