TOKYO, Dec 18 (Reuters) - Bain Capital plans to launch a

tender offer for Fuji Soft shares even without the

approval of the target firm's board of directors, the U.S.

private equity firm said on Wednesday.

The announcement came a day after the Japanese IT firm

reaffirmed its support for the second stage of a tender offer

buyout from rival KKR, turning down a higher offer from

Bain.

Bain said it has "strong concerns and distrust" in Fuji

Soft's response to its proposal, saying there was no reason for

its higher offer to be rejected, thereby harming the interests

of minority shareholders.

In a presentation file, Bain said it now plans to "promptly

launch our tender offer if (KKR's) second round of the tender

offer ends unsuccessful or will be withdrawn."

It had previously said it would begin its tender offer only

with the approval of Fuji Soft's board but now would remove this

condition in light of Fuji Soft's management's stance.

Fuji Soft's board came out in support of KKR in November,

saying Bain's offer would not be viable as KKR could now block

it.

The special committee Fuji Soft set up to examine the

deal also said Bain should not make a higher offer and should

dispose of all the confidential information it collected during

due diligence.