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* CEO says IPO decision rests with owners
* Q3 like-for-like sales down 1.7 pct
* Firm sees promising early response to new ranges (Adds detail, CEO comment)
By James Davey
LONDON, Feb 10 (Reuters) - British fashion retailer New Look is ready to make another attempt at a stock marketflotation, though any decision to do so rests with its owners,its chief executive said on Tuesday.
New Look, which pulled a planned listing in 2010 amidturbulent financial markets, is owned by private equity groupsApax and Permira as well as founder TomSingh. They took the firm private for 800 million pounds ($1billion) in 2004.
"We've demonstrated that in tough periods we continue toperform well so I think this business is ... ready (to float),"Chief Executive Anders Kristiansen told reporters, addinghowever it was not his decision and he had no idea what thecompany's owners were planning.
Apax declined comment, while Permira was not immediatelyavailable.
New Look said it had seen a positive shopper response to newranges in 2015 after posting a fall in third-quarter underlyingsales. Sales at stores open more than a year fell 1.7 percent inthe 13 weeks to Dec. 27 compared with the year before, afterunseasonably warm weather hurt sales in October and November.
Total sales over the period fell 1.6 percent to 399.9million pounds but were up 2.9 percent to 1.1 billion over the39 weeks to Dec. 27.
UK like-for-like sales fell 1.0 percent over the thirdquarter while e-commerce sales across the group jumped 28.6percent.
Core earnings for the 39 weeks were up 3.4 percent to 192.6million pounds and the company ended the period with net debt of1 billion pounds.
New Look vies with the likes of Primark (part of AB Foods ), Next and H&M in a fiercelycompetitive British fashion retail market. It has 569 stores inthe UK and trades from more than 800 stores in 21 countries.
"The return of more seasonal weather in January hassupported the planned clearance of winter lines as we resumefull-price trading," said Kristiansen.
"Whilst we remain watchful of the wider consumerenvironment, we remain confident in the strength of the New Lookbrand and we have seen a promising early response to our newranges."
The group has 18 stores in China and said it was on track tohave 20 there by the end of the year. Further store openings areplanned in France, Germany and Poland.($1 = 0.6560 pounds) (Additional reporting by Neil Maidment; Editing by DavidHolmes)
