* Elliott demands special auditor's report
* Wants 3 times as much as Vodafone paid for KabelDeutschland
* Kabel Deutschland, Vodafone have no immediate comment (Adds Kabel Deutschland comment)
By Arno Schuetze
FRANKFURT, Oct 28 (Reuters) - U.S. hedge fund Elliott hasfiled another lawsuit in its battle with Vodafone overthe price of the British group's takeover of German cable firmKabel Deutschland.
Elliott Management Corporation, which holds 13.5 percent inKabel Deutschland, said on Tuesday it had asked a Munich courtto order the company to give it a full copy of a report preparedby a special auditor.
The auditor, appointed at the company's annual generalmeeting last year, looked into the actions of Kabel Deutschlandand Vodafone before and during their merger negotiations, whichwere announced in June 2013.
"Kabel Deutschland has found information which is containedwithin the report that is data sensitive, i.e. personal data ofemployees, or commercially sensitive. Consequently, KabelDeutschland will today convey these points to the SpecialAuditor," the company said.
"We expect the Special Auditor to react accordingly and thenKabel Deutschland will send this report to any shareholder thatrequests it."
At Kabel Deutschland's annual meeting earlier this month, Chief Executive Manuel Cubero said the auditor had found thatthe offer price may not have been appropriate.
Cubero denied the accusation.
Vodafone secured just over three quarters of the shares inGermany's largest cable company with its 7.7 billion euro ($9.8billion) takeover offer, expanding the British mobile operator'stelevision and fixed-line services in Germany.
In July 2014, Elliott, and investment management firmsDavidson Kempner and York Capital sued Vodafone for a highercompensation. The funds had tendered some of their shares toenable Vodafone to complete the deal.
Elliott has asked for between 225 euros and 275 euros pershare of Kabel Deutschland, roughly three times as much as the84.53 euros in cash that Vodafone had offered.
A person familiar with Elliott's thinking said, depending onthe findings of the special auditor, the investor may takefurther action.
Potential additional steps include demanding anextraordinary general meeting, which the investor can force asit owns more than 5 percent of the company.
Elliott said in a statement that shareholders have the rightto access the report in its full, unredacted version and drawtheir own conclusions: "What is in the report that the companydoesn't want shareholders to see?"
Elliott has sued for higher compensation as a minorityshareholder in takeovers in the past, a strategy dubbed "playingthe back end". (Additional reporting by Kate Holton; editing by GeorginaProdhan and David Clarke)