WARSAW, Oct 9 (Reuters) - A Polish prosecutor has

charged two former managers of refiner Orlen's ( PSKOF ) Swiss

trading unit for violating the country's commercial rules for

entering into contracts for oil deliveries that the company

never received, losing it nearly $400 million.

The regional prosecutor's office in Warsaw said on

Wednesday it had evidence that the former CEO of Orlen Trading

Switzerland (OTS) and a former member of the company's

management board were in hiding. The prosecutor had requested an

arrest warrant to search for them.

Referred to only as Samer A. and Marcin O. due to local

privacy laws, the two are accused of entering into three

contracts to buy Venezuelan oil and refined products that were

never delivered. Orlen ( PSKOF ) cancelled the contracts in April.

Samer A. has not replied to Reuters' requests for comment

since April. Reuters was unable to get hold of Marcin O.

"The evidence collected during the investigation allowed for

pressing charges against Samer A. and Marcin O. for causing

damages to OTS and Orlen ( PSKOF ) amounting to approximately $378

million," the prosecutor said in a statement.

"With the whereabouts of the suspects unknown and evidence

indicating they are in hiding, the court's clearance of the

arrest request will enable the prosecutor to start searching for

the suspects with an arrest warrant," he said.

Orlen ( PSKOF ) hasn't recovered the money OTS sent in prepayments.