TOKYO, Oct 21 (Reuters) - U.S. investment firm KKR has

extended by 10 working days the first stage of its tender to

take Japanese IT services firm Fuji Soft private, it said in a

filing on Monday.

The first stage of the binding offer was previously due to

expire on Monday, Oct. 21 but will now expire on Nov. 5. Fuji

Soft shareholders will still have a second opportunity to tender

to KKR's offer after the first stage concludes.

Both stages are priced at 8,800 yen ($58.73) per share,

around 7% lower than a rival binding proposal made by Bain

Capital on Oct. 11 at 9,450 yen per share.

($1 = 149.8300 yen)