Dec 16 (Reuters) - Tigers Realm Coal Ltd TIG.AX :
* FULLY U/W ACC. REN. ENTITLEMENT OFFER - FOR APPROX US$30M
* INTENDS TO RAISE ABOUT A$43.5M THROUGH FULLY UNDERWRITTEN 1 FOR 1.4 PRO-RATA ACCELERATED RENOUNCEABLE ENTITLEMENT OFFER
* OFFER PRICE OF A$0.008 PER NEW SHARE