TOKYO, Oct 22 (Reuters) - Fuji Soft's top

shareholder on Tuesday confirmed its support for KKR's

bid for the Japanese software developer at the centre of a $4

billion takeover battle between two of the world's biggest

private equity firms.

"As Fuji Soft reaffirmed its support for KKR's tender offer,

we believe KKR is the best partner for the company,"

Singapore-based 3D Investment Partners said in a statement to

Reuters.

KKR offered to pay 8,800 yen ($58.67) per share in August,

which was followed this month by Bain Capital's 9,450 yen per

share bid.

KKR has said it secured commitments from 3D and another

large shareholder, Farallon Capital, with stakes of 23.46% and

9.22% respectively, to tender their shares. That would give it

control of nearly a third of the company, enough to effectively

block a takeover by Bain.

3D said in the statement that it has an irrevocable tender

agreement with KKR as part of the process it implemented last

year to solicit buyout proposals. While KKR joined the 3D-led

process, Bain had declined, saying it was not desired by Fuji

Soft.

"KKR has been collaborating with the company on the

privatisation for over a year," 3D said, adding that it was

confident Fuji Soft would continue to prosper under KKR's

ownership.

Bain's counterbid led KKR to switch to a two-stage process

that would allow shareholders to take part in an initial tender

or a later one, both at 8,800 yen per share.

KKR on Monday extended by 10 working days the first stage of

its tender offer, now due to expire on Nov. 5.

($1 = 149.9800 yen)