SAO PAULO, June 11 (Reuters) - Brazilian retailer

Americanas posted adjusted earnings before interest,

taxes, depreciation and amortization (EBITDA) of 284 million

reais ($53 million) for the first quarter, unaudited results

showed on Tuesday.

The nearly century-old company, which is backed by the trio

of billionaires that founded investment firm 3G Capital, has

been in bankruptcy protection since early last year, when it

uncovered some $4 billion in accounting inconsistencies.

($1 = 5.3545 reais)