NEW YORK, Oct 22 (Reuters) - A U.S. appeals court on

Tuesday rejected a request by Turkey's state-owned Halkbank

for immunity from U.S. criminal charges that it

helped Iran evade American sanctions.

The 2nd U.S. Circuit Court of Appeals in Manhattan said it

found no basis in common law for a foreign state-owned

corporation to be absolutely immune from U.S. prosecution for

alleged criminal conduct related to its commercial activities.