July 22 (Reuters) - Globe Life ( GL ) said on Monday an

independent audit committee did not identify any matter

requiring adjustments to its previously issued financial

statements or related disclosures with the U.S. securities

regulator.

The company conducted the audit after allegations by

short-sellers Fuzzy Panda Research and Viceroy Research earlier

this year led to a rout in its stock.

"The independent review was thorough and focused on

allegations that raised questions about the accuracy of the

company's financial statements and disclosures," Globe Life ( GL ) said

in a regulatory filing.

The company's shares were up 1.7% in light premarket

trading.

In April, the insurer's shares plunged to their lowest in

over a decade after Fuzzy Panda Research disclosed a short

position in the company, alleging multiple instances of

insurance fraud.

Later that same month, Viceroy Research also revealed a

short position in the company. Globe Life ( GL ) previously denied the

allegations raised in both reports.

In May, Globe Life ( GL ) received an informal inquiry from the

U.S. Securities and Exchange Commission related to the reports.

The filing at the time showed the regulator has not notified the

company of a formal investigation yet.

Globe Life's ( GL ) shares are down nearly 30% so far this year and

about 16% from the close of trading on April 10, a day before

the first short-seller report.