(Adds KKR declines comment)
JERUSALEM, Dec 26 (Reuters) - Japan's Sun Corp 6736.T is looking to sell up to 50 percent of Israeli digital intelligence provider Cellebrite at a valuation of $400 million, an Israeli financial newspaper said on Wednesday.
Sun Corp values the fully-owned affiliate, which specializes in forensics and extraction of data from mobile devices, at $400 million, The Calcalist newspaper said.
Sun Corp was in talks with a number of potential buyers, including Australia's Macquarie Group MQG.AX and U.S. private equity firm KKR KKR.N , it said.
Officials at Cellebrite, Sun Corp and Macquarie were not immediately available for comment. KKR declined to comment.