* Postpones annual results for second time
* Says will give new date in April
* In talks with shareholders and finance providers (Adds more on Air Berlin finances, date for publication ofresults)
FRANKFURT, March 26 (Reuters) - German airline Air Berlin said it was in talks for a recapitalisation tostrengthen its finances, as it announced it was again postponingpublication of its annual results.
"The company is continuing its discussions on those measureswith certain shareholders and finance providers," Germany'ssecond largest airline after Lufthansa said in astatement late on Wednesday.
Air Berlin, which built up debt after expanding too rapidly,had said last week it was in advanced talks over options thatwould have a substantial impact, sparking speculation over apossible move by Etihad to gain bigger control over the carrier.
Abu Dhabi-based Etihad owns 29.2 percent of Air Berlin whileTurkey's Sabanci family own a 12 percent stake.
The German airline had already last week pushed back toMarch 27 publication of its annual results, which analysts onaverage expect to show a 2013 operating loss of 120 millioneuros ($165 million).
Air Berlin said on Wednesday it would announce a new datefor the results in April.
Air Berlin in November scrapped its aim of breaking even atthe operating profit level in 2013 and warned it would only comeclose to consensus for a 40 million euro loss before interestand tax if it found additional sources of income.
Air Berlin managed to post its first profit in five years in2012 only by selling a majority stake in its frequent flyerprogramme to Etihad.
Adding to its woes are plans by low-cost rivals like Spain'sVueling and Britain's easyJet, to expand inGermany, trying to tempt business customers in Europe's largesteconomy.
"The likes of easyJet, Ryanair and Vueling areseeing a chance to take traffic from weaker competitors,"Goodbody analyst Donal O'Neill said, referring to the airlines'plans to expand not only in Germany, but also Italy, where flagcarrier Alitalia is struggling with debt of more than 800million euros.
Shares in Air Berlin closed on Wednesday at 2.05 euros. Theyhave gained 23 percent so far this year as investors speculateon a buy-out.
Air Berlin had net debt of 811 million euros at the end ofSeptember 2013, compared with a current market capitalisation ofabout 240 million.($1 = 0.7254 Euros) (Reporting by Victoria Bryan; Editing by Jonathan Gould andRobin Pomeroy)
easyJet (EZJ)