Nov 26 (Reuters) - ALS Ltd ALQ.AX :
* Says AU$325 million fully underwritten, 5-for-21 accelerated pro rata non-renounceable entitlement offer
* Says expects the food safety market to grow by 7% per annum, driven mainly by the larger North American and European markets
* ALS is also committed to maintaining its assets, market share and reputation in the more cyclical minerals and energy divisions"
* Says "market remains relatively fragmented providing opportunities for consolidation"
* Underlying net profit after tax for the December 2015 quarter is expected to be in the range of AU$30 million to AU$35 million
* Says fourth quarter remains difficult to forecast
* Source text for Eikon ID:nASX6gLDcl