(Reuters) -Billionaire investor Bill Ackman is aiming to publicly list hedge fund company, Pershing Square Capital Management, early next year, the Financial Times reported on Friday, citing two people briefed on the matter.

Talks for the listing are at a preliminary stage and could ultimately be delayed or not lead to a public offering depending on the market conditions, the report said.

After having their busiest fall season in four years, U.S. IPO filing process was disrupted by the longest ever gridlock in Washington.

However, analysts expect listings to rebuild momentum on falling interest rates and soaring equity markets.

(Reporting by Ateev Bhandari in Bengaluru; Editing by Arun Koyyur)