BRUSSELS, Sept 3 (Reuters) - EU antitrust regulators are

set to pause their investigation into Abu Dhabi state oil giant

ADNOC's 14.7-billion-euro ($17 billion) bid for German chemicals

company Covestro, a person with direct knowledge of

the matter said on Wednesday.

The temporary halt will give the European Commission more

time to gather information on the deal, the person said. The EU

executive, which acts as the antitrust enforcer for the

27-country bloc, declined to comment.

XRG, the international investment arm of ADNOC, said some of

the Commission's information requests appear to be irrelevant to

the deal.

"Clearly, if such a decision were taken, we would be very

disappointed," an XRG spokesperson said, referring to the

temporary halt in the EU investigation.

"Some of the information requests are unreasonably broad and

unrelated to this transaction. That said, we are committed to

finding a constructive path forward so that the agreement can be

concluded in a timely manner."

ADNOC agreed the deal to buy Covestro last October, its

biggest acquisition yet and one of the largest foreign takeovers

of an EU company by a Gulf state. Covestro's products include

foam chemicals used in mattresses, car seats and insulation for

buildings.

ADNOC had constructive talks with the EU competition

enforcer on potential remedies on Tuesday, the source said.

The Commission opened an investigation into the deal in

July, warning about possible subsidies granted by the United

Arab Emirates, including an unlimited guarantee as well as a

committed capital increase by ADNOC into Covestro.

ADNOC declined to comment. The Commission, which has set a

December 2 deadline for its decision, did not immediately

respond to an emailed request for comment.

($1 = 0.8542 euros)

(Reporting by Foo Yun Chee; editing by Barbara Lewis and Emelia

Sithole-Matarise)